Read 2011 Instruction 1040A text version

1040A

NOTE: THIS BOOKLET DOES NOT CONTAIN TAX FORMS

INSTRUCTIONS

2011

makes doing your taxes faster and easier. is the fast, safe, and free way to prepare and e-file your taxes. See www.irs.gov/freefile.

Get a faster refund, reduce errors, and save paper. For more information on IRS e-file and Free File, see Options for e- ling your returns in these instructions or click on IRS e-file at IRS.gov.

MAILING YOUR RETURN

If you le a paper return, you may be mailing it to a different address this year.

FUTURE DEVELOPMENTS

The IRS has created a page on IRS.gov for information about Form 1040A and its instructions at www.irs.gov/form1040a. Information about any future developments affecting Form 1040A (such as legislation enacted after we release it) will be posted on that page. For details on these and other changes, see What's New, in these instructions.

IRS

Nov 25, 2011

Department of the Treasury Internal Revenue Service IRS.gov

Cat. No. 12088U

A Message From the Commissioner

Dear Taxpayer, As we enter the 2012 tax filing season, the IRS is always looking to find new and innovative ways to help you get your tax questions answered. The newest is our smartphone application, IRS2Go, which can be downloaded for free. You can do a number of things with this app, such as checking the status of your tax refund or subscribing to tax tips. We also continue to enhance our website, IRS.gov, which is the most convenient way to get tax information. We also post videos on YouTube to help taxpayers understand their tax obligations. Check these out at www.youtube. com/irsvideos. Our news feed on Twitter, @IRSnews, is another excellent source of tax information. Keep in mind that a number of federal tax incentives that were enacted in 2009 as part of the American Recovery and Reinvestment Act are still in effect for 2011. These include the American opportunity credit and the expanded earned income credit. Make sure to check to see if you qualify for these and other important deductions and credits. Remember that the fastest, safest, and easiest way to get your refund is to e-file and use direct deposit. E-file has become so popular that nearly eight out of 10 individual taxpayers now e-file their return. It's now the first choice for about 112 million taxpayers. Taxpayers below a certain income level can qualify to use free tax preparation software through the Free File program. Plus, everyone can e-file for free using a fillable form available at IRS.gov. We know that it takes time to prepare and file a tax return, but the IRS wants to help you fulfill your tax obligations and will continue to go the extra mile to provide assistance. Sincerely,

Douglas H. Shulman

The IRS Mission

Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

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Table of Contents

Department of the Treasury Internal Revenue Service

Contents

Page

Contents

Page

Taxpayer Advocate Service . . . . . . . . . . . . 4 Suggestions for Improving the IRS (Taxpayer Advocacy Panel) . . . . . . . . . . 4 IRS e-file . . . . . . . . . . . . . . . . . . . . . . . . . . 5 What's New . . . . . . . . . . . . . . . . . . . . . . . . 6 Filing Requirements . . . . . . . . . . . . . . . . . . 6 Do You Have to File? . . . . . . . . . . . . . . 6 When and Where Should You File? . . . . 6 Would It Help You To Itemize Deductions on Form 1040? . . . . . . . . . 9 Where To Report Certain Items From 2011 Forms W-2, 1097, 1098, and 1099 . . . . . . . . . . . . . . . . . 10 Who Can Use Form 1040A? . . . . . . . . 11 When Must You Use Form 1040? . . . . 11 Line Instructions for Form 1040A . . . . . . 12 Name and Address . . . . . . . . . . . . . . . . 12 Social Security Number (SSN) . . . . . . . 12 Presidential Election Campaign Fund . 12 Filing Status . . . . . . . . . . . . . . . . . . . . . 12 Exemptions . . . . . . . . . . . . . . . . . . . . . 14 Income . . . . . . . . . . . . . . . . . . . . . . . . . 19

Adjusted Gross Income . . . . . . . . . . . . 26 Tax, Credits, and Payments . . . . . . . . . 30 2010 Earned Income Credit (EIC) Table . . . . . . . . . . . . . . . . . . . . . . . . 43 Refund . . . . . . . . . . . . . . . . . . . . . . . . . 60 Amount You Owe . . . . . . . . . . . . . . . . 62 Third Party Designee . . . . . . . . . . . . . . 63 Sign Your Return . . . . . . . . . . . . . . . . . 63 Assemble Your Return . . . . . . . . . . . . . 63 2011 Tax Table . . . . . . . . . . . . . . . . . . 64 General Information . . . . . . . . . . . . . . . . . 76 Refund Information . . . . . . . . . . . . . . . 79 What Is TeleTax? . . . . . . . . . . . . . . . . . 79 Calling the IRS . . . . . . . . . . . . . . . . . . . 81 Quick and Easy Access to Tax Help and Tax Forms and Publications . . . . 82 Disclosure, Privacy Act, and Paperwork Reduction Act Notice . . . . . . . . . . . . . . 83 Order Form for Forms and Publications . 85 Major Categories of Federal Income and Outlays for Fiscal Year 2010 . . . . . 86 Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87

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The Taxpayer Advocate Service Is Here To Help

The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. We offer free help to guide you through the often confusing process of resolving tax problems that you haven't been able to solve on your own. Remember, the worst thing you can do is nothing at all! TAS can help if you can't resolve your problem with the IRS and: · Your problem is causing financial difficulties for you, your family, or your business. · You face (or your business is facing) an immediate threat of adverse actions. · You've tried repeatedly to contact the IRS but no one has responded to you, or the IRS hasn't responded by the date promised. If you qualify for our help, we'll do everything we can to get your problem resolved. You'll be assigned to one advocate who will be with you at every turn. We have offices in every state, the District of Columbia, and Puerto Rico. Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. And our services are always free. As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Our online tax toolkit at www. TaxpayerAdvocate.irs.gov can help you understand these rights. If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www.irs.gov/advocate. You can also call our tollfree number at 1-877-777-4778. TAS also handles large-scale or systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www.irs.gov/advocate. Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information and to find a clinic near you, see the LITC page at www.irs.gov/ advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is also available by calling 1-800-829-3676 or at your local IRS office.

Suggestions for Improving the IRS Taxpayer Advocacy Panel

Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse group of citizen volunteers who listen to taxpayers, identify taxpayers' issues, and make suggestions for improving IRS service and customer satisfaction. The panel is demographically and geographically diverse, with at least one member from each state, the District of Columbia, and Puerto Rico. Contact TAP at www.improveirs.org or 1-888-912-1227 (toll-free).

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Options for e-filing your returns--safely, quickly, and easily.

Why do 80% of Americans le their taxes electronically?

· Security--The IRS uses the latest encryption technology to safeguard your information. · Flexible Payments--File early; pay by April 17. · Greater Accuracy--Fewer errors mean faster processing. · Quick Receipt--Receive an acknowledgment that your return was · Go Green--Reduce the amount of paper used. · It's Free--through Free File. · Faster Refunds--Get your refund faster by e- ling

using direct deposit. accepted.

IRS e-file: It's Safe. It's Easy. It's Time.

Joining the 110 million Americans who already are using e- le is easy. Just ask your paid or volunteer tax preparer, use commercial software, or use Free File. IRS e- le is the safest, most secure way to transmit your tax return to the IRS. Since 1990, the IRS has processed more than 1 billion e- led tax returns safely and securely. There's no paper return to be lost or stolen. Starting January 1, 2012, many tax return preparers will be required to use IRS e- le. If you are asked if you want to e- le, just give it a try. IRS e- le is now the norm, not the exception. Most states also use electronic ling.

Everyone Can Free File

If your adjusted gross income was $57,000 or less in 2011, you can use free tax software to prepare and e- le your tax return. Earned more? Use Free File Fillable Forms. Free File. This public-private partnership, between the IRS and tax software providers, makes approximately 20 popular commercial software products and e- le available for free. Seventy percent of the nation's taxpayers are eligible. Just visit www.irs.gov/free le for details. Free File combines all the bene ts of e- le and easy-to-use software at no cost. Guided questions will help ensure you get all the tax credits and deductions you are due. It's fast, safe, and free. You can review each provider's eligibility rules or use an online tool to nd those software products that match your situation. Some providers offer state tax return preparation either for a fee or for free. Free File also is available in English and Spanish. Free File Fillable Forms. The IRS offers electronic versions of IRS paper forms that also can be e- led for free. Free File Fillable Forms is best for people experienced in preparing their own tax returns. There are no income limitations. Free File Fillable Forms does basic math calculations. It supports only federal tax forms.

Free e-file Help Available Nationwide

Volunteers are available in communities nationwide providing free tax assistance to low to moderate income (generally under $50,000 in adjusted gross income) and elderly taxpayers (age 60 and older). At selected sites, taxpayers can input and electronically le their own tax return with the assistance from an IRS-certi ed volunteer. See Free Tax Return Assistance near the end of these instructions for additional information or visit IRS.gov (Keyword: VITA) for a VITA/TCE site near you!

IRS.gov is the gateway to all electronic services offered by the IRS, as well as the spot to download forms if you should choose to le a paper return.

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What's New

For information about any additional changes to the 2011 tax law or any other developments affecting Form 1040A or its instructions, go to www.irs.gov/form1040a. not elect to report the taxable amount on your 2010 return, you generally must report half of it on your 2011 return and the rest on your 2012 return. See the instructions for lines 12a and 12b.

Foreign financial assets. If you had foreign financial assets in

Due date of return. File Form 1040A by April 17, 2012. The due

date is April 17, instead of April 15, because April 15 is a Sunday and April 16 is the Emancipation Day holiday in the District of Columbia.

Alternative minimum tax (AMT) exemption amount increased.

The AMT exemption amount has increased to $48,450 ($74,450 if married filing jointly or a qualifying widow(er); $37,225 if married filing separately).

Roth IRAs. If you converted or rolled over an amount to a Roth

2011, you may have to file new Form 8938 with your return. Check www.irs.gov/form8938 for details. must file Form 1040.

Note. If you must file Form 8938 you cannot file Form 1040A. You Schedule L. Schedule L is no longer in use. You do not need it to

IRA in 2010 and did not elect to report the taxable amount on your 2010 return, you generally must report half of it on your 2011 return and the rest on your 2012 return. Report the amount that is taxable on your 2011 return on line 11b (for conversions from IRAs) or 12b (for rollovers from qualified retirement plans, other than from a designated Roth account). See the instructions for lines 11a and 11b and 12a and 12b.

Designated Roth accounts. If you rolled over an amount from a

figure your 2011 standard deduction. Instead, see the instructions for line 24.

Expired tax benefit. The making work pay credit has expired. You

cannot claim it on your 2011 return. Schedule M is no longer in use.

Mailing your return. If you are filing a paper return, you may be

401(k) or 403(b) plan to a designated Roth account in 2010 and did

mailing it to a different address this year because the IRS has changed the filing location for several areas. See Where Do You File? at the end of these instructions.

Filing Requirements

Do You Have To File?

These rules apply to all U.S. citizens, regardless of where they live, and resident aliens. Have you tried IRS e-file? It's the fastest way to get your refund and it's free if you are eligible. Visit IRS.gov for details.

Use Chart A, B, or C to see if you must file a return.

See Pub. 519 for details.

Even if you do not otherwise have to file a return, you should file one to get a refund of any federal income tax TIP withheld. You should also file if you are eligible for any of the following credits. · Earned income credit. · Additional child tax credit. · American opportunity credit. · First-time homebuyer credit (must file Form 1040). · Credit for federal tax on fuels (must file Form 1040). · Adoption credit (must file Form 1040). · Refundable credit for prior year minimum tax (must file Form 1040). · Health coverage tax credit (must file Form 1040). See Pub. 501 for details. Also see Pub. 501 if you do not have to file but received a Form 1099-B (or substitute statement).

Exception for certain children under age 19 or full-time students.

Specific rules apply to determine if you are a resident alien, nonresident alien, or a dual-status alien. Most nonresident aliens and dual-status aliens have different CAUTION filing requirements and may have to file Form 1040NR or Form 1040NR-EZ. Pub. 519 discusses these requirements and other information to help aliens comply with U.S. tax law, including tax treaty benefits and special rules for students and scholars.

!

When and Where Should You File?

File Form 1040A by April 17, 2012. (The due date is April 17, instead of April 15, because April 15 is a Sunday and April 16 is the Emancipation Day holiday in the District of Columbia.) If you file after this date, you may have to pay interest and penalties. See Interest and Penalties, later. If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Pub. 3 for details. Filing instructions and addresses are at the end of these instructions.

If certain conditions apply, you can elect to include on your return the income of a child who was under age 19 at the end of 2011 or was a full-time student under age 24 at the end of 2011. To do so, use Form 1040 and Form 8814. If you make this election, your child does not have to file a return. For details, use TeleTax topic 553 (see TeleTax Topics, later) or see Form 8814. A child born on January 1, 1988, is considered to be age 24 at the end of 2011. Do not use Form 8814 for such a child.

Resident aliens. These rules also apply if you were a resident alien.

What If You Cannot File on Time?

You can get an automatic 6-month extension (to October 15, 2012) if, no later than the date your return is due, you file Form 4868. For details, see Form 4868.

Also, you may qualify for certain tax treaty benefits. See Pub. 519 for details.

Nonresident aliens and dual-status aliens. These rules also apply if

you were a nonresident alien or dual-status alien and both of the following apply. · You were married to a U.S. citizen or resident alien at the end of 2011. · You elected to be taxed as a resident alien.

CAUTION

!

An automatic 6-month extension to file does not extend the time to pay your tax. You will owe interest on any tax not paid by the original due date of your return and may owe penalties. See Form 4868.

If you are a U.S. citizen or resident alien, you may qualify for an automatic extension of time to file without filing Form 4868. You qualify if, on the due date of your return, you meet one of the following conditions.

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main place of business or post of duty is outside the United States and Puerto Rico. · You are in military or naval service on duty outside the United States and Puerto Rico. This extension gives you an extra 2 months to file and pay the tax, but interest will be charged from the original due date of the return on any unpaid tax. You must include a statement showing that you meet the requirements. If you are still unable to file your return by the end of the 2-month period, you can get an additional 4 months if, no later than June 15, 2012, you file Form 4868. This 4-month extension of time to file does not extend the time to pay your tax. See Form 4868.

· You live outside the United States and Puerto Rico and your

returns and payments. These private delivery services include only the following. · DHL Express (DHL): DHL Same Day Service. · Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. · United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express. The private delivery service can tell you how to get written proof of the mailing date.

Private Delivery Services

You can use certain private delivery services designated by the IRS to meet the ``timely mailing as timely filing/paying'' rule for tax

Chart A--For Most People

AND at the end of 2011 you were* . . . THEN file a return if your gross income** was at least . . .

IF your filing status is . . .

Single

under 65 65 or older under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses) any age under 65 65 or older under 65 65 or older

$9,500 10,950 $19,000 20,150 21,300 $3,700 $12,200 13,650 $15,300 16,450

Married filing jointly***

Married filing separately (see the instructions for line 3) Head of household (see the instructions for line 4) Qualifying widow(er) with dependent child (see the instructions for line 5)

* If you were born on January 1, 1947, you are considered to be age 65 at the end of 2011. ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2011 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). If (a) or (b) applies, see the instructions for lines 14a and 14b to figure the taxable part of social security benefits you must include in gross income. *** If you did not live with your spouse at the end of 2011 (or on the date your spouse died) and your gross income was at least $3,700, you must file a return regardless of your age.

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Chart B--For Children and Other Dependents

See the instructions for line 6c to find out if someone can claim you as a dependent. If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return. In this chart, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, and taxable scholarship and fellowship grants. Gross income is the total of your unearned and earned income. Single dependents. Were you either age 65 or older or blind? No. You must file a return if any of the following apply. · Your unearned income was over $950. · Your earned income was over $5,800. · Your gross income was more than the larger of -- · $950, or · Your earned income (up to $5,500) plus $300. Yes. You must file a return if any of the following apply. · Your unearned income was over $2,400 ($3,850 if 65 or older and blind). · Your earned income was over $7,250 ($8,700 if 65 or older and blind). · Your gross income was more than the larger of -- · $2,400 ($3,850 if 65 or older and blind), or · Your earned income (up to $5,500) plus $1,750 ($3,200 if 65 or older and blind). Married dependents. Were you either age 65 or older or blind? No. You must file a return if any of the following apply. · Your unearned income was over $950. · Your earned income was over $5,800. · Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. · Your gross income was more than the larger of -- · $950, or · Your earned income (up to $5,500) plus $300. Yes. You must file a return if any of the following apply. · Your unearned income was over $2,100 ($3,250 if 65 or older and blind). · Your earned income was over $6,950 ($8,100 if 65 or older and blind). · Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. · Your gross income was more than the larger of -- · $2,100 ($3,250 if 65 or older and blind), or · Your earned income (up to $5,500) plus $1,450 ($2,600 if 65 or older and blind).

Chart C--Other Situations When You Must File

You must file a return for 2011 if you owe tax from the recapture of an education credit or the alternative minimum tax. See the instructions for line 28. You must file a return using Form 1040 if any of the following apply for 2011. · You owe any special taxes, such as social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. · You owe write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on your group-term life insurance, or additional tax on a health savings account. · You had net earnings from self-employment of at least $400. · You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. · You owe additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. · You owe household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H (Form 1040) by itself. · You owe any recapture taxes, including repayment of the first-time homebuyer credit. · You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions.

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Would It Help You To Itemize Deductions on Form 1040?

You may be able to reduce your tax by itemizing deductions on Schedule A (Form 1040). Itemized deductions include amounts you paid for state and local income or sales taxes, real estate taxes, personal property taxes, mortgage interest, and disaster losses. You may also include gifts to charity and part of the amount you paid for medical and dental expenses. You would usually benefit by itemizing if -- Your filing status is: AND Your itemized deductions are more than:

· Under 65 · 65 or older or blind · 65 or older and blind

Married filing jointly Under 65 (both spouses) 65 or older or blind (one spouse) 65 or older or blind (both spouses) 65 or older and blind (one spouse) 65 or older or blind (one spouse) and 65 or older and blind (other spouse) · 65 or older and blind (both spouses)

Single

· $5,800 · 7,250 · 8,700 · · · ·

$11,600 12,750 13,900 13,900

· · · · ·

· 15,050 · 16,200 · · · ·

$0 5,800 6,950 8,100

· · · ·

Married filing separately* Your spouse itemizes deductions Under 65 65 or older or blind 65 or older and blind Head of household

· Under 65 · 65 or older or blind · 65 or older and blind · Under 65 · 65 or older or blind · 65 or older and blind

Qualifying widow(er) with dependent child

· $8,500 · 9,950 · 11,400 · $11,600 · 12,750 · 13,900

* If you can take an exemption for your spouse, complete the Standard Deduction Worksheet for the amount that applies to you.

If someone can claim you as a dependent, it would benefit you to itemize if your itemized deductions total more than your standard deduction figured on the Standard Deduction Worksheet.

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Where To Report Certain Items From 2011 Forms W-2, 1097, 1098, and 1099

IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal income tax return. Visit www.irs.gov/efile for details. If any federal income tax withheld is shown on these forms, include the tax withheld on Form 1040A, line 36.

Form Item and Box in Which It Should Appear Where To Report

W-2

Wages, tips, other compensation (box 1) Allocated tips (box 8) Dependent care benefits (box 10) Adoption benefits (box 12, code T) Employer contributions to an Archer MSA (box 12, code R) Employer contributions to a health savings account (box 12, code W) Uncollected social security and Medicare or RRTA tax (box 12, Code A, B, M, or N) Gambling winnings (box 1) Bond tax credit Mortgage interest (box 1) Points (box 2) Refund of overpaid interest (box 3) Mortgage insurance premiums (box 4) Contributions of motor vehicles, boats, and airplanes Student loan interest (box 1) Home mortgage payments (box 3) Qualified tuition and related expenses (box 1) Acquisition or abandonment of secured property Broker and barter exchange transactions Canceled debt (box 2) Total ordinary dividends (box 1a) Qualified dividends (box 1b) Total capital gain distributions (box 2a) Amount reported in box 2b, 2c, or 2d Nondividend distributions (box 3) Investment expenses (box 5) Foreign tax paid (box 6)

Form 1040A, line 7 See Tip income Form 2441, Part III Must file Form 1040 Must file Form 1040 Must file Form 1040 if required to file Form 8889 (see instructions for Form 8889) Must file Form 1040 Must file Form 1040 Must file Form 1040 to take

W-2G 1097-BTC 1098

}

Must file Form 1040 to deduct See the instructions on Form 1098 Must file Form 1040 to deduct Must file Form 1040 to deduct See the instructions for Form 1040A, line 18 Must file Form 1040 to deduct See the instructions for Form 1040A, line 19, or line 31, but first see the instructions on Form 1098-T See Pub. 4681 Must file Form 1040 Generally must file Form 1040 (see Pub. 4681) Form 1040A, line 9a See the instructions for Form 1040A, line 9b See the instructions for Form 1040A, line 10 Must file Form 1040 Must file Form 1040 if required to report as capital gains (see the instructions on Form 1099-DIV) Must file Form 1040 to deduct Must file Form 1040 to deduct or take a credit for the tax See the instructions for Form 1040A, line 13 See the instructions under Refunds of State or Local Income Taxes, later Must file Form 1040 See the instructions for Form 1040A, line 8a Must file Form 1040 to deduct See the instructions for Form 1040A, line 8a Must file Form 1040 to deduct Must file Form 1040 to deduct or take a credit for the tax Form 1040A, line 8b Must file Form 1040 Must file Form 1040 Must file Form 1040 if required to file Form 8853 (see the instructions for Form 8853) Must file Form 1040

1098-C 1098-E 1098-MA 1098-T 1099-A 1099-B 1099-C 1099-DIV

1099-G

Unemployment compensation (box 1) State or local income tax refund (box 2) Amount reported in box 5, 6, 7, or 9 Interest income (box 1) Early withdrawal penalty (box 2) Interest on U.S. savings bonds and Treasury obligations (box 3) Investment expenses (box 5) Foreign tax paid (box 6) Tax-exempt interest (box 8) Specified private activity bond interest (box 9) Merchant card/third party network payments Long-term care and accelerated death benefits Miscellaneous income Original issue discount (box 1) Other periodic interest (box 2) Early withdrawal penalty (box 3) Original issue discount on U.S. Treasury obligations (box 6) Investment expenses (box 7)

1099-INT

1099-K 1099-LTC 1099-MISC 1099-OID

}

See the instructions on Form 1099-OID Must file Form 1040 to deduct See the instructions on Form 1099-OID Must file Form 1040 to deduct

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Form

Item and Box in Which It Should Appear

Where To Report

1099-PATR

Patronage dividends and other distributions from a cooperative (boxes 1, 2, 3, and 5) Domestic production activities deduction (box 6) Amount reported in box 7, 8, 9, or 10 Qualified education program payments Distributions from IRAs* Distributions from pensions, annuities, etc. Capital gain (box 3) Gross proceeds from real estate transactions (box 2) Buyer's part of real estate tax (box 5) Distributions from HSAs and MSAs**

Must file Form 1040 if taxable (see the instructions on Form 1099-PATR) Must file Form 1040 to deduct Must file Form 1040 Must file Form 1040 See the instructions for Form 1040A, lines 11a and 11b See the instructions for Form 1040A, lines 12a and 12b See the instructions on Form 1099-R Must file Form 1040 if required to report the sale (see Pub. 523) Must file Form 1040 Must file Form 1040

1099-Q 1099-R

1099-S 1099-SA

*This includes distributions from Roth, SEP, and SIMPLE IRAs. **This includes distributions from Archer and Medicare Advantage MSAs.

Who Can Use Form 1040A?

You can use Form 1040A if all six of the following apply. 1. You only had income from the following sources: a. b. c. d. e. f. g. h. 2. a. b. c. d. 3. Wages, salaries, tips. Interest and ordinary dividends. Capital gain distributions. Taxable scholarship and fellowship grants. Pensions, annuities, and IRAs. Unemployment compensation. Alaska Permanent Fund dividends. Taxable social security and railroad retirement benefits. The only adjustments to income you can claim are: Educator expenses. IRA deduction. Student loan interest deduction. Tuition and fees deduction. You do not itemize deductions. 4. Your taxable income (line 27) is less than $100,000. 5. The only tax credits you can claim are: a. Credit for child and dependent care expenses. b. Credit for the elderly or the disabled. c. Education credits. d. Retirement savings contributions credit. e. Child tax credit. f. Earned income credit. g. Additional child tax credit. 6. You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option (see Pub. 525). You can also use Form 1040A if you received dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax.

When Must You Use Form 1040?

Check Where To Report Certain Items From 2011 Forms W-2, 1097, 1098, and 1099 to see if you must use Form 1040. You must also use Form 1040 if any of the following apply. 1. You received any of the following types of income: a. Income from self-employment (business or farm income). b. Certain tips you did not report to your employer. See the instructions for Form 1040A, line 7. c. Income received as a partner in a partnership, shareholder in an S corporation, or a beneficiary of an estate or trust. d. Dividends on insurance policies if they exceed the total of all net premiums you paid for the contract. 2. You can exclude any of the following types of income: a. Foreign earned income you received as a U.S. citizen or resident alien. b. Certain income received from sources in Puerto Rico if you were a bona fide resident of Puerto Rico. c. Certain income received from sources in American Samoa if you were a bona fide resident of American Samoa for all of 2011. 3. You have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option (see Pub. 525). 4. You received a distribution from a foreign trust. 5. You owe the excise tax on insider stock compensation from an expatriated corporation. 6. You owe household employment taxes. See Schedule H (Form 1040) and its instructions to find out if you owe these taxes. 7. You are eligible for the health coverage tax credit. See Form 8885 for details. 8. You are claiming the adoption credit or received employer-provided adoption benefits. See Form 8839 for details. 9. You are an employee and your employer did not withhold social security and Medicare tax. See Form 8919 for details. 10. You had a qualified health savings account funding distribution from your IRA. 11. You are a debtor in a bankruptcy case filed after October 16, 2005.

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12. You are eligible for the first-time homebuyer credit or must repay the first-time homebuyer credit. See Form 5405 for details.

13. You had foreign financial assets in 2011 and you must file new Form 8938. Check www.irs.gov/form8938 for details.

Line Instructions for Form 1040A

Name and Address

IRS e-file takes the guesswork out of preparing your return. You may also be eligible to use Free File to file your federal income tax return. Visit www.irs.gov/efile for details.

Print or type the information in the spaces provided. If you are married filing a separate return, enter your spouse's name on line 3 instead of below your name.

make sure your earnings are credited to your social security record. If the name or SSN on your social security card is incorrect, call the SSA.

IRS individual taxpayer identification numbers (ITINs) for aliens.

TIP

If you filed a joint return for 2010 and you are filing a joint return for 2011 with the same spouse, be sure to enter your names and SSNs in the same order as on your 2010 return.

If you are a nonresident or resident alien and you do not have and are not eligible to get an SSN, you must apply for an ITIN. For details on how to do so, see Form W-7 and its instructions. It takes 6 to 10 weeks to get an ITIN. If you already have an ITIN, enter it wherever your SSN is requested on your tax return.

Note. An ITIN is for tax use only. It does not entitle you to social

Name change

If you changed your name because of marriage, divorce, etc., be sure to report the change to your local Social Security Administration (SSA) office before you file your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits.

security benefits or change your employment or immigration status under U.S. law.

Nonresident alien spouse. If your spouse is a nonresident alien, he

Address change

If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address.

or she must have either an SSN or an ITIN if:

P.O. box

Enter your box number only if your post office does not deliver mail to your home.

spouse, or · Your spouse is filing a separate return.

· You file a joint return, · You file a separate return and claim an exemption for your

Foreign address

If you have a foreign address, enter the city name on the appropriate line. Do not enter any other information on that line, but also complete the spaces below that line. Do not abbreviate the country name. Follow the country's practice for entering the postal code and the name of the province, county, or state.

Presidential Election Campaign Fund

This fund helps pay for Presidential election campaigns. The fund reduces candidates' dependence on large contributions from individuals and groups and places candidates on an equal financial footing in the general election. If you want $3 to go to this fund, check the box. If you are filing a joint return, your spouse can also have $3 go to the fund. If you check a box, your tax or refund will not change.

Death of a taxpayer

See Death of a Taxpayer under General Information, later.

Social Security Number (SSN)

An incorrect or missing SSN can increase your tax, reduce your refund, or delay your refund. To apply for an SSN, fill in Form SS-5 and return it, along with the appropriate evidence documents, to the Social Security Administration (SSA). You can get Form SS-5 online at www.socialsecurity.gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and information it needs. Check that both the name and SSN on your Forms 1040A, W-2, and 1099 agree with your social security card. If they do not, certain deductions and credits on your Form 1040A may be reduced or disallowed and you may not receive credit for your social security earnings. If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to

Filing Status

Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last. Married filing separately. Single. Head of household. Married filing jointly or qualifying widow(er) with dependent child.

· · · ·

TIP

More than one filing status can apply to you. You can choose the one that will give you the lowest tax.

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2011 Form 1040A -- Lines 1 Through 4

Line 1

Single

You can check the box on line 1 if any of the following was true on December 31, 2011. · You were never married. · You were legally separated according to your state law under a decree of divorce or separate maintenance. But if, at the end of 2011, your divorce was not final (an interlocutory decree), you are considered married and cannot check the box on line 1. · You were widowed before January 1, 2011, and did not remarry before the end of 2011. But, if you have a dependent child, you may be able to use the qualifying widow(er) filing status. See the instructions for line 5.

However, you will usually pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you cannot take the student loan interest deduction, the tuition and fees deduction, the education credits, or the earned income credit. You also cannot take the standard deduction if your spouse itemizes deductions. Be sure to enter your spouse's SSN or ITIN on Form 1040A. If your spouse does not have and is not required to have an SSN or ITIN, enter ``NRA.''

TIP

You may be able to file as head of household if you had a child living with you and you lived apart from your spouse during the last 6 months of 2011. See Married persons who live apart, later.

Line 2

Married Filing Jointly

You can check the box on line 2 if any of the following apply. · You were married at the end of 2011, even if you did not live with your spouse at the end of 2011. · Your spouse died in 2011 and you did not remarry in 2011. · You were married at the end of 2011, and your spouse died in 2012 before filing a 2011 return. For federal tax purposes, a marriage means only a legal union between a man and a woman as husband and wife, and "spouse" means a person of the opposite sex who is a husband or a wife. A husband and wife filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they did not live together all year. However, both persons must sign the return. Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return.

Joint and several tax liability. If you file a joint return, both you

Line 4

Head of Household

This filing status is for unmarried individuals who provide a home for certain other persons. You are considered unmarried for this purpose if any of the following applies. · You were legally separated according to your state law under a decree of divorce or separate maintenance at the end of 2011. But, if at the end of 2011, your divorce was not final (an interlocutory decree), you are considered married. · You are married but lived apart from your spouse for the last 6 months of 2011 and you meet the other rules under Married persons who live apart, later. · You are married to a nonresident alien at any time during the year and you do not choose to treat him or her as a resident alien. Check the box on line 4 only if you are unmarried (or considered unmarried) and either Test 1 or Test 2 applies.

Test 1. You paid over half the cost of keeping up a home that was

and your spouse are generally responsible for the tax and any interest or penalties due on the return. This means that if one spouse does not pay the tax due, the other may have to. Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file separately if: · You believe your spouse is not reporting all of his or her income, or · You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. See the instructions for line 3. Also see Innocent spouse relief under General Information, later.

Nonresident aliens and dual-status aliens. Generally, a husband

the main home for all of 2011 of your parent whom you can claim as a dependent, except under a multiple support agreement (see the line 6c instructions). Your parent did not have to live with you. you lived and in which one of the following also lived for more than half of the year (if half or less, see Exception to time lived with you).

Test 2. You paid over half the cost of keeping up a home in which

1. Any person whom you can claim as a dependent. But do not include: a. Your qualifying child whom you claim as your dependent because of the rule for Children of divorced or separated parents in the line 6c instructions, b. Any person who is your dependent only because he or she lived with you for all of 2011, or c. Any person you claimed as a dependent under a multiple support agreement. See the line 6c instructions. 2. Your unmarried qualifying child who is not your dependent. 3. Your married qualifying child who is not your dependent only because you can be claimed as a dependent on someone else's 2011 return. 4. Your child who, even though you are the custodial parent, is neither your dependent nor your qualifying child because of the rule for Children of divorced or separated parents in the line 6c instructions. If the child is not your dependent, enter the child's name on line 4. If you do not enter the name, it will take us longer to process your return.

Qualifying child. To find out if someone is your qualifying child,

and wife cannot file a joint return if either spouse is a nonresident alien at any time during the year. However, if you were a nonresident alien or a dual-status alien and were married to a U.S. citizen or resident alien at the end of 2011, you may elect to be treated as a resident alien and file a joint return. See Pub. 519 for details.

Line 3

Married Filing Separately

If you are married and file a separate return, you generally report only your own income, exemptions, deductions, and credits. Generally, you are responsible only for the tax on your own income. Different rules apply to people in community property states; see Pub. 555.

see Step 1 in the line 6c instructions.

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2011 Form 1040A -- Lines 4 Through 6b

Dependent. To find out if someone is your dependent, see the

instructions for line 6c.

If your spouse died in 2011, you cannot file as qualifying widow(er) with dependent child. Instead, see the instructions for line 2.

Adopted child. An adopted child is always treated as your own

Exception to time lived with you. Temporary absences by you or

the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child in the line 6c instructions, if applicable. If the person for whom you kept up a home was born or died in 2011, you can still file as head of household as long as the home was that person's main home for the part of the year he or she was alive.

Keeping up a home. To find out what is included in the cost of

child. An adopted child includes a child lawfully placed with you for legal adoption.

Dependent. To find out if someone is your dependent, see the

instructions for line 6c.

Exception to time lived with you. Temporary absences by you or

keeping up a home, see Pub. 501.

If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost.

Married persons who live apart. Even if you were not divorced or

the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child in the line 6c instructions, if applicable. A child is considered to have lived with you for all of 2011 if the child was born or died in 2011 and your home was the child's home for the entire time he or she was alive.

Keeping up a home. To find out what is included in the cost of

keeping up a home, see Pub. 501.

legally separated at the end of 2011, you are considered unmarried if all of the following apply.

· You lived apart from your spouse for the last 6 months of 2011. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home. · You file a separate return from your spouse. · You paid over half the cost of keeping up your home for 2011. · Your home was the main home of your child, stepchild, or foster child for more than half of 2011 (if half or less, see Exception to time lived with you, earlier). · You can claim this child as your dependent or could claim the child except that the child's other parent can claim him or her under the rule for Children of divorced or separated parents in the line 6c instructions.

Adopted child. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. Foster child. A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost.

Exemptions

You can deduct $3,700 on line 26 for each exemption you can take.

Line 6b

Spouse

Check the box on line 6b if either of the following applies. 1. Your filing status is married filing jointly and your spouse cannot be claimed as a dependent on another person's return. 2. You were married at the end of 2011, your filing status is married filing separately or head of household, and both of the following apply. a. Your spouse had no income and is not filing a return. b. Your spouse cannot be claimed as a dependent on another person's return. If your filing status is head of household and you check the box on line 6b, enter the name of your spouse on the line next to line 6b. Also, enter your spouse's social security number in the space provided at the top of your return. If you were divorced or legally separated at the end of 2011, you cannot take an exemption for your former spouse.

Death of your spouse. If your spouse died in 2011 and you did not

Line 5

Qualifying Widow(er) With Dependent Child

You can check the box on line 5 and use joint return tax rates for 2011 if all of the following apply.

· Your spouse died in 2009 or 2010 and you did not remarry before the end of 2011. · You have a child or stepchild whom you claim as a dependent. This does not include a foster child. · This child lived in your home for all of 2011. If the child did not live with you for the required time, see Exception to time lived with you, later. · You paid over half the cost of keeping up your home. · You could have filed a joint return with your spouse the year he or she died, even if you did not actually do so.

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remarry by the end of 2011, check the box on line 6b if you could have taken an exemption for your spouse on the date of death. For other filing instructions, see Death of a taxpayer under General Instructions, later.

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2011 Form 1040A -- Line 6c

Line 6c--Dependents

Dependents and Qualifying Child for Child Tax Credit

Follow the steps below to find out if a person qualifies as your dependent, qualifies you to take the child tax credit, or both. If you have more than six dependents, include a statement showing the information required in columns (1) through (4).

1. Do you have a child who meets the conditions to be your qualifying child? Yes. Go to Step 2. No. Go to Step 4.

Step 2

Is Your Qualifying Child Your Dependent?

Step 1

Do You Have a Qualifying Child?

1. Was the child a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.) Yes. Continue No.

STOP

A qualifying child is a child who is your... Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew),

2. Was the child married? Yes. See Married person, later.

You cannot claim this child as a dependent. Go to Form 1040A, line 7. No. Continue

AND

was ... Under age 19 at the end of 2011 and younger than you (or your spouse, if filing jointly) or Under age 24 at the end of 2011, a student (defined later), and younger than you (or your spouse, if filing jointly) or Any age and permanently and totally disabled (defined later)

3. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2011 tax return? See Steps 1, 2, and 4. Yes. You cannot claim any dependents. Go to Form 1040A, line 7. No. You can claim this child as a dependent. Complete Form 1040A, line 6c, columns (1) through (3) for this child. Then, go to Step 3.

Step 3

Does Your Qualifying Child Qualify You for the Child Tax Credit?

Yes. Continue No.

AND

Who did not provide over half of his or her own support for 2011 (see Pub. 501)

1. Was the child under age 17 at the end of 2011?

STOP

This child is not a qualifying child for the child tax credit. Go to Form 1040A, line 7. 2. Was the child a U.S. citizen, U.S. national, or U.S. resident alien? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If the child was adopted, see Exception to citizen test, later.) Yes. This child is a qualifying child for the child tax credit. Check the box on Form 1040A, line 6c, column (4). No.

STOP

AND

Who is not filing a joint return for 2011 or is filing a joint return for 2011 only as a claim for refund (defined later)

AND

This child is not a qualifying child for the child tax credit. Go to Form 1040A, line 7.

Who lived with you for more than half of 2011. If the child did not live with you for the required time, see Exception to time lived with you, later.

CAUTION

!

If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing jointly) for 2011, see Qualifying child of more than one person, later.

(Continued)

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2011 Form 1040A -- Line 6c 1. Does any person meet the conditions to be your qualifying relative? Yes. Continue No. STOP Go to Form 1040A, line 7.

Step 4

Is Your Qualifying Relative Your Dependent?

A qualifying relative is a person who is your... Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild) or Brother, sister, half brother, half sister, or a son or daughter of any of them (for example, your niece or nephew) or Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle) or Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law. If the person did not live with you for the required time, see Exception to time lived with you, later.

2. Was your qualifying relative a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico? (See Pub. 519 for the definition of a U.S. national or U.S. resident alien. If your qualifying relative was adopted, see Exception to citizen test, later.) Yes. Continue No. STOP You cannot claim this person as a dependent. Go to Form 1040A, line 7.

3. Was your qualifying relative married? Yes. See Married person, later. No. Continue

4. Could you, or your spouse if filing jointly, be claimed as a dependent on someone else's 2011 tax return? See Steps 1, 2, and 4. Yes. STOP You cannot claim any dependents. Go to Form 1040A, line 7. No. You can claim this person as a dependent. Complete Form 1040A, line 6c, columns (1) through (3). Do not check the box on Form 1040A, line 6c, column (4).

Definitions and Special Rules

Adopted child. An adopted child is always treated as your own

AND

who was not... A qualifying child (see Step 1) of any taxpayer for 2011. For this purpose, a person is not a taxpayer if he or she is not required to file a U.S. income tax return and either does not file such a return or files only to get a refund of withheld income tax or estimated tax paid.

child. An adopted child includes a child lawfully placed with you for legal adoption.

Adoption taxpayer identification numbers (ATINs). If you have a

dependent who was placed with you for legal adoption and you do not know his or her SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details. (If the dependant is not a U.S. citizen or resident alien, apply for an ITIN instead, using Form W-7. See Social Security Number (SSN), earlier.)

Children of divorced or separated parents. A child will be treated

AND

who... Had gross income of less than $3,700 in 2011. If the person was permanently and totally disabled, see Exception to gross income test, later.

AND

For whom you provided... Over half of his or her support in 2011. But see Children of divorced or separated parents, Multiple support agreements, and Kidnapped child, later.

as being the qualifying child or qualifying relative of his or her noncustodial parent (defined later) if all of the following conditions apply. 1. The parents are divorced, legally separated, separated under a written separation agreement, or lived apart at all times during the last 6 months of 2011 (whether or not they are or were married). 2. The child received over half of his or her support for 2011 from the parents (and the rules on Multiple support agreements do not apply). Support of a child received from a parent's spouse is treated as provided by the parent. 3. The child is in custody of one or both of the parents for more than half of 2011. 4. Either of the following applies. a. The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for 2011, and the noncustodial parent includes a copy of the form or statement with his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. See Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement, later.

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2011 Form 1040A -- Line 6c b. A pre-1985 decree of divorce or separate maintenance or written separation agreement between the parents provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2011. If conditions (1) through (4) apply, only the noncustodial parent can claim the child for purposes of the dependency exemption (line 6c) and the child tax credits (lines 33 and 42). However, this special rule does not apply to head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. See Pub. 501 for details.

Custodial and noncustodial parents. The custodial parent is the parent with whom the child lived for the greater number of nights in 2011. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. See Pub. 501 for an exception for a parent who works at night, rules for a child who is emancipated under state law, and other details. Post-1984 and pre-2009 decree or agreement. The decree or agreement must state all three of the following. 1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. 2. The other parent will not claim the child as a dependent. 3. The years for which the claim is released.

of divorced or separated parents, earlier, or Kidnapped child, below.

A person is considered to have lived with you for all of 2011 if the person was born or died in 2011 and your home was this person's home for the entire time he or she was alive in 2011.

Foster child. A foster child is any child placed with you by an

authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Kidnapped child. If your child is presumed by law enforcement

authorities to have been kidnapped by someone who is not a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying widow(er) filing status, the dependency exemption, the child tax credit, and the earned income credit (EIC). For details, see Pub. 501 (Pub. 596 for the EIC).

Married person. If the person is married and files a joint return,

The noncustodial parent must include all of the following pages from the decree or agreement. · Cover page (include the other parent's SSN on that page). · The pages that include all the information identified in (1) through (3) above. · Signature page with the other parent's signature and date of agreement.

you cannot claim that person as your dependent. Go to Form 1040A, line 7. However, if the person is married but does not file a joint return or files a joint return only as a claim for refund (defined earlier) and no tax liability would exist for either spouse if they filed separate returns, you may be able to claim him or her as a dependent. Go to Step 2, question 3 (for a qualifying child) or Step 4, question 4 (for a qualifying relative).

Multiple support agreements. If no one person contributed over

half of the support of your relative (or a person who lived with you all year as a member of your household) but you and another person(s) provided more than half of your relative's support, special rules may apply that would treat you as having provided over half of the support. For details, see Pub. 501.

Permanently and totally disabled. A person is permanently and

CAUTION

!

You must include the required information even if you filed it with your return in an earlier year.

Post-2008 decree or agreement. If the divorce decree or separation agreement went into effect after 2008, the noncustodial parent cannot include pages from the decree or agreement instead of Form 8332. The custodial parent must sign either Form 8332 or a substantially similar statement the only purpose of which is to release the custodial parent's claim to an exemption for a child, and the noncustodial parent must include a copy with his or her return. The form or statement must release the custodial parent's claim to the child without any conditions. For example, the release must not depend on the noncustodial parent paying support. Release of exemption revoked. A custodial parent who has revoked his or her previous release of a claim to exemption for a child must include a copy of the revocation with his or her return. For details, see Form 8332.

Claim for refund. A claim for refund is a return filed only to get a

totally disabled if, at any time in 2011, the person cannot engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.

Qualifying child of more than one person. Even if a child meets the

refund of withheld income tax or estimated tax paid. A return is not a claim for refund if the earned income credit or any other similar refundable credit is claimed on it.

Exception to citizen test. If you are a U.S. citizen or U.S. national

and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a U.S. citizen (Step 2, question 1; Step 3, question 2; and Step 4, question 2).

Exception to gross income test. If your relative (including a person

who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain income for services performed at a sheltered workshop may be excluded for this test. For details, see Pub. 501.

Exception to time lived with you. Temporary absences by you or

the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you. Also see Children

conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents, described earlier, applies. 1. Dependency exemption (line 6c). 2. Child tax credits (lines 33 and 39). 3. Head of household filing status (line 4). 4. Credit for child and dependent care expenses (line 29). 5. Exclusion for dependent care benefits (Form 2441, Part III). 6. Earned income credit (lines 38a and 38b). No other person can take any of the six tax benefits listed above unless he or she has a different qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply. · If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. · If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2011. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2011. · If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2011.

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2011 Form 1040A -- Line 6c parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2011, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child. Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter does not meet the conditions to be a qualifying child of any other person, including her other parent. Under the rules just described, you can claim your daughter as a qualifying child for all of the six tax benefits listed earlier for which you otherwise qualify. Your mother cannot claim any of those six tax benefits unless she has a different qualifying child. However, if your mother's AGI is higher than yours and the other parent's and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of your mother. For more details and examples, see Pub. 501. If you will be claiming the child as a qualifying child, go to Step 2. Otherwise, stop; you cannot claim any benefits based on this child. Go to Form 1040A, line 7.

Social security number. You must enter each dependent's social

· If a parent can claim the child as a qualifying child but no

with the dependent's social security card. Otherwise, at the time we process your return, we may disallow the exemption claimed for the dependent and reduce or disallow any other tax benefits (such as the child tax credit) based on that dependent. If the name or SSN on the dependent's social security card is not correct, or you need to get an SSN for your dependent, contact the Social Security Administration. See Social Security Number (SSN), earlier. If your dependent will not have a number by the date your return is due, see What If You Cannot File on Time?, earlier. If your dependent child was born and died in 2011 and you do not have an SSN for the child, enter "Died" in column (2) and attach a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive.

Student. A student is a child who during any part of 5 calendar

security number (SSN). Be sure the name and SSN entered agree

months of 2011 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

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2011 Form 1040A -- Lines 7 and 8a

Income

Generally, you must report all income except income that is exempt from tax by law. For details, see the following instructions, especially the instructions for lines 7 through 14b. Also see Pub. 525.

usually follow state law to determine what is community income and what is separate income. For details, see Pub. 555.

Nevada, Washington, and California domestic partners. A regis-

Foreign-Source Income

You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You must also report earned income, such as wages and tips, from sources outside the United States. If you worked abroad, you may be able to exclude part or all of your foreign earned income if you file Form 1040. For details, see Pub. 54 and Form 2555 or 2555-EZ.

Foreign retirement plans. If you were a beneficiary of a foreign

tered domestic partner in Nevada, Washington, or California (or a person in California who is married to a person of the same sex) generally must report half the combined community income of the individual and his or her domestic partner (or California same sex spouse). See Pub. 555 and the recent developments at www.irs.gov/ pub555.

Line 7

Wages, Salaries, Tips, etc.

Enter the total of your wages, salaries, tips, etc. If a joint return, also include your spouse's income. For most people, the amount to enter on this line should be shown in box 1 of their Form(s) W-2. But the following types of income must also be included in the total on line 7. · Wages received as a household employee for which you did not receive a Form W-2 because your employer paid you less than $1,700 in 2011. Also, enter "HSH" and the amount not reported on a Form W-2 in the space to the left of line 7. · Tip income you did not report to your employer. But you must use Form 1040 and Form 4137 if you received tips of $20 or more in any month and did not report the full amount to your employer, or your Form(s) W-2 shows allocated tips that you must report as income. You must report the allocated tips shown on your Form(s) W-2 unless you can prove that you received less. Allocated tips should be shown in box 8 of your Form(s) W-2. They are not included as income in box 1. See Pub. 531 for more details. · Dependent care benefits, which should be shown in box 10 of your Form(s) W-2. But first complete Form 2441 to see if you can exclude part or all of the benefits. · Scholarship and fellowship grants not reported on Form W-2. Also, enter "SCH" and the amount in the space to the left of line 7. However, if you were a degree candidate, include on line 7 only the amounts you used for expenses other than tuition and course-related expenses. For example, amounts used for room, board, and travel must be reported on line 7. · Disability pensions shown on Form 1099-R if you have not reached the minimum retirement age set by your employer. But see Insurance premiums for retired public safety officers, later. Disability pensions received after you reach minimum retirement age and other payments shown on Form 1099-R (other than payments from an IRA*) are reported on lines 12a and 12b of Form 1040A. Payments from an IRA are reported on lines 11a and 11b.

retirement plan, you may have to report the undistributed income earned in your plan. However, if you were the beneficiary of a Canadian registered retirement plan, see Form 8891 to find out if you can elect to defer tax on the undistributed income. If you elect to defer tax, you must file Form 1040. Report distributions from foreign pension plans on lines 12a and 12b.

Foreign accounts and trusts. You must complete Part III of Sched-

ule B if you: · Had a foreign account, or · Received a distribution from, or were a grantor of, or a transferor to, a foreign trust.

Note. If you had foreign financial assets in 2011, you may have to

file new Form 8938. Check www.irs.gov/form8938 for details. If you must file Form 8938 you cannot file Form 1040A. You must file Form 1040.

Rounding Off to Whole Dollars

You can round off cents to whole dollars on your return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3. If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. Example. You received two Forms W-2, one showing wages of $5,009.55 and one showing wages of $8,760.73. On Form 1040A, line 7, you would enter $13,770 ($5,009.55 + $8,760.73 = $13,770.28).

* This includes a Roth, SEP, or SIMPLE IRA.

Missing or Incorrect Form W-2

Your employer is required to provide or send Form W-2 to you no later than January 31, 2012. If you do not receive it by early February, use TeleTax topic 154 (see TeleTax Topics, later) to find out what to do. Even if you do not get a Form W-2, you must still report your earnings on line 7. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

Refunds of State or Local Income Taxes

If you received a refund, credit, or offset of state or local income taxes in 2011, you may receive a Form 1099-G. For the year the tax was paid to the state or other taxing authority, did you itemize deductions?

No. Yes.

None of your refund is taxable. You may have to report part or all of the refund as income on Form 1040 for 2011. See Pub. 525 for details.

Line 8a

Taxable Interest

Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 8a. But you must fill in and attach Schedule B if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule B instructions apply to you. Interest credited in 2011 on deposits that you could not withdraw because of the bankruptcy or insolvency of the financial institution

Community Property States

Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you and your spouse lived in a community property state, you must

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2011 Form 1040A -- Lines 8b Through 10 may not have to be included in your 2011 income. For details, see Pub. 550. ex-dividend date. When counting the number of days you held the stock, you cannot count certain days during which your risk of loss was diminished. See Pub. 550 for more details. Preferred dividends attributable to periods totaling less than 367 days are subject to the 61-day holding period rule just described. · Dividends on any share of stock to the extent that you are under an obligation (including a short sale) to make related payments with respect to positions in substantially similar or related property. · Payments in lieu of dividends, but only if you know or have reason to know that the payments are not qualified dividends.

Example 1. You bought 5,000 shares of XYZ Corp. common stock on July 8, 2011. XYZ Corp. paid a cash dividend of 10 cents per share. The ex-dividend date was July 15, 2011. Your Form 1099-DIV from XYZ Corp. shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). However, you sold the 5,000 shares on August 11, 2011. You held your shares of XYZ Corp. for only 34 days (from July 9, 2011, through August 11, 2011) of the 121-day period. The 121-day period began on May 16, 2011, (60 days before the ex-dividend date) and ended on September 13, 2011. You have no qualified dividends from XYZ Corp. because you held the XYZ stock for less than 61 days. Example 2. Assume the same facts as in Example 1 except that you bought the stock on July 14, 2011 (the day before the ex-dividend date), and you sold the stock on September 15, 2011. You held the stock for 63 days (from July 15, 2011, through September 15, 2011). The $500 of qualified dividends shown in box 1b of your Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 15, 2011, through September 13, 2011). Example 3. You bought 10,000 shares of ABC Mutual Fund common stock on July 8, 2011. ABC Mutual Fund paid a cash dividend of 10 cents a share. The ex-dividend date was July 15, 2011. The ABC Mutual Fund advises you that the portion of the dividend eligible to be treated as qualified dividends equals 2 cents per share. Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000, and qualified dividends of $200. However, you sold the 10,000 shares on August 11, 2011. You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days.

TIP

If you get a 2011 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2011, see Pub. 550.

Line 8b

Tax-Exempt Interest

If you received any tax-exempt interest, such as from municipal bonds, each payer should send you a Form 1099-INT. Your tax-exempt interest, including any exempt-interest dividends from a mutual fund or other regulated investment company, should be included in box 8 of Form 1099-INT. Enter the total on line 8b. Do not include interest earned on your IRA, health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account. If you received tax-exempt interest from private activity bonds issued after August 7, 1986, you must use Form 1040.

Line 9a

Ordinary Dividends

Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line 9a. This amount should be shown in box 1a of Form(s) 1099-DIV. You must fill in and attach Schedule B if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else. You must use Form 1040 if you received nondividend distributions (box 3 of Form 1099-DIV) required to be reported as capital gains. For details, see Pub. 550.

Line 9b

Qualified Dividends

Enter your total qualified dividends on line 9b. Qualified dividends are also included in the ordinary dividend total required to be shown on line 9a. Qualified dividends are eligible for a lower tax rate than other ordinary income. Generally, these dividends are shown in box 1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.

Exception. Some dividends may be reported as qualified dividends

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Be sure you use the Qualified Dividends and Capital Gain Tax Worksheet to figure your tax.

Line 10

Capital Gain Distributions

Each payer should send you a Form 1099-DIV. Do any of the Forms 1099-DIV or substitute statements you, or your spouse if filing a joint return, received have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain)?

Yes. No. You must use Form 1040. You can use Form 1040A. Enter your total capital gain distributions (from box 2a of Form(s) 1099-DIV) on line 10. Also, be sure you use the Qualified Dividends and Capital Gain Tax Worksheet to figure your tax.

in box 1b of Form 1099-DIV but are not qualified dividends. These include: · Dividends you received as a nominee. See the instructions for Schedule B. · Dividends you received on any share of stock that you held for less than 61 days during the 121-day period that began 60 days before the ex-dividend date. The ex-dividend date is the first date following the declaration of a dividend on which the purchaser of a stock is not entitled to receive the next dividend payment. When counting the number of days you held the stock, include the day you disposed of the stock but not the day you acquired it. See the examples that follow. Also, when counting the number of days you held the stock, you cannot count certain days during which your risk of loss was diminished. See Pub. 550 for more details. · Dividends attributable to periods totaling more than 366 days that you received on any share of preferred stock held for less than 91 days during the 181-day period that began 90 days before the

If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on line 10 only the amount that belongs to you. Include a statement showing the full amount you received and the amount you received as a nominee. See the Schedule B instructions for filing requirements for Forms 1099-DIV and 1096.

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2011 Form 1040A -- Lines 11a and 11b Through 12a and 12b

Lines 11a and 11b

IRA Distributions

You should receive a Form 1099-R showing the total amount of any distribution from your IRA before income tax and other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Unless otherwise noted in the line 11a and 11b instructions, an IRA includes a traditional IRA, Roth IRA, simplified employee pension (SEP) IRA, and a savings incentive match plan for employees (SIMPLE) IRA. Except as provided below, leave line 11a blank and enter the total distribution (from Form 1099-R, box 1) on line 11b. If you converted part or all of an IRA to a Roth IRA in 2010 and did not elect to report the taxable amount on your 2010 return, you generally must report half of it on your 2011 return and the rest on your 2012 return. See 2010 Roth IRA conversions, later.

Exception 1. Enter the total distribution on line 11a if you rolled

tions). You must have been at least age 701/2 when the distribution was made. Generally, your total QCDs for the year cannot be more than $100,000. (On a joint return, your spouse can also have a QCD of up to $100,000.) If you elected to treat a January 2011 QCD as made in 2010, report it on your 2011 return like any other 2011 QCD, as just described. However, if you also made another 2011 QCD and the total was more than $100,000 per spouse, attach a brief explanation. For example: "Line 11b -- Spouse One's 2010 QCD $75,000; Spouse One's 2011 QCD $70,000." The amount of the QCD is limited to the amount that would otherwise be included in your income. If your IRA includes nondeductible contributions, the distribution is first considered to be paid out of otherwise taxable income.

over part or all of the distribution from one: · IRA to another IRA of the same type (for example, from one traditional IRA to another traditional IRA), · SEP or SIMPLE IRA to a traditional IRA, or · IRA to a qualified plan other than an IRA. Also, enter "Rollover" next to line 11b. If the total distribution was rolled over in a qualified rollover, enter -0- on line 11b. If the total distribution was not rolled over in a qualified rollover, enter the part not rolled over on line 11b unless Exception 2 applies to the part not rolled over. Generally, a qualified rollover must be made within 60 days after the day you received the distribution. For more details on rollovers, see Pub. 590. If you rolled over the distribution into a qualified plan other than an IRA or you made the rollover in 2012, include a statement explaining what you did.

Exception 2. If any of the following apply, enter the total distribu-

CAUTION

!

You cannot claim a charitable contribution deduction for any QCD not included in your income.

Exception 4. If the distribution is a health savings account (HSA)

funding distribution (HFD), you must file Form 1040. See Exception 4 in the instructions for Form 1040, lines 15a and 15b. An HFD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to your HSA.

More than one exception applies. If more than one exception ap-

plies, include a statement showing the amount of each exception, instead of making an entry next to line 11b. For example: "Line 11b--$1,000 Rollover and $500 HFD." But you do not need to attach a statement if only Exception 2 and one other exception apply.

2010 Roth IRA conversions. If you converted part or all of an IRA

tion on line 11a and see Form 8606 and its instructions to figure the amount to enter on line 11b. 1. You received a distribution from an IRA (other than a Roth IRA) and you made nondeductible contributions to any of your traditional or SEP IRAs for 2011 or an earlier year. If you made nondeductible contributions to these IRAs for 2011, also see Pub. 590. 2. You received a distribution from a Roth IRA. But if either (a) or (b) below applies, enter -0- on line 11b; you do not have to see Form 8606 or its instructions. a. Distribution code T is shown in box 7 of Form 1099-R and you made a contribution (including a conversion) to a Roth IRA for 2006 or an earlier year. b. Distribution code Q is shown in box 7 of Form 1099-R. 3. You converted part or all of a traditional, SEP, or SIMPLE IRA to a Roth IRA in 2011. 4. You had a 2010 or 2011 IRA contribution returned to you, with the related earnings or less any loss, by the due date (including extensions) of your tax return for that year. 5. You made excess contributions to your IRA for an earlier year and had them returned to you in 2011. 6. You recharacterized part or all of a contribution to a Roth IRA as a traditional IRA contribution, or vice versa.

Exception 3. If the distribution is a qualified charitable distribution

to a Roth IRA in 2010 and did not elect to report the taxable amount on your 2010 return, include on line 11b the amount from your 2010 Form 8606, line 20a. However, you may have to include a different amount on line 11b if either of the following applies. · You received a distribution from a Roth IRA in 2010 or the owner of the Roth IRA died in 2011. See Pub. 590 to figure the amount to enter on line 11b. · You received a distribution from a Roth IRA in 2011. Use Form 8606 to figure the amount to enter on line 11b.

More than one distribution. If you (or your spouse if filing jointly)

received more than one distribution, figure the taxable amount of each distribution and enter the total of the taxable amounts on line 11b. Enter the total amount of those distributions on line 11a.

You may have to pay an additional tax if (a) you received an early distribution from your IRA and the total was not rolled over or (b) you were born before July 1, CAUTION 1940, and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. If you do owe this tax, you must use Form 1040.

!

More information. For more information about IRAs, see Pub.

590.

Lines 12a and 12b

Pensions and Annuities

You should receive a Form 1099-R showing the total amount of your pension and annuity payments before income tax and other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Pension and annuity payments include distributions from 401(k), 403(b), and governmental 457(b) plans. Rollovers and lump-sum distributions are explained later. Do not include the following payments on lines 12a and 12b. Instead, report them on line 7. · Disability pensions received before you reach the minimum retirement age set by your employer.

(QCD), enter the total distribution on line 11a. If the total amount distributed is a QCD, enter -0- on line 11b. If only part of the distribution is a QCD, enter the part that is not a QCD on line 11b unless Exception 2 applies to that part. Enter "QCD" next to line 11b. A QCD is a distribution made directly by the trustee of your IRA (other than an ongoing SEP or SIMPLE IRA) to an organization eligible to receive tax-deductible contributions (with certain excep-

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2011 Form 1040A -- Lines 12a and 12b

· Corrective distributions (including any earnings) of excess salary deferrals or excess contributions to retirement plans. The plan must advise you of the year(s) the distributions are includible in income.

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Attach Form(s) 1099-R to Form 1040A if any federal income tax was withheld.

If you are retired on disability and reporting your disability pension on line 7, include only the taxable amount on that line and enter "PSO" and the amount excluded in the space to the left of line 7.

Simplified Method. You must use the Simplified Method if either

If you rolled over part or all of a distribution from a qualified retirement plan (other than a designated Roth account) to a Roth IRA in 2010 (or you rolled over part or all of a distribution from a 401(k) or 403(b) plan to a designated Roth account in 2010) and did not elect to report the taxable amount on your 2010 return, you generally must report half of it on your 2011 return and the rest on your 2012 return. See 2010 Roth IRA rollovers or 2010 in-plan Roth rollovers, whichever applies, later.

Fully taxable pensions and annuities. Your payments are fully

of the following applies. 1. Your annuity starting date (defined later) was after July 1, 1986, and you used this method last year to figure the taxable part. 2. Your annuity starting date was after November 18, 1996, and both of the following apply. a. The payments are from a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity. b. On your annuity starting date, either you were under age 75 or the number of years of guaranteed payments was fewer than 5. See Pub. 575 for the definition of guaranteed payments. If you must use the Simplified Method, complete the Simplified Method Worksheet in these instructions to figure the taxable part of your pension or annuity. For more details on the Simplified Method, see Pub. 575 or Pub. 721 for U.S. Civil Service retirement benefits.

taxable if (a) you did not contribute to the cost (see Cost, later) of your pension or annuity, or (b) you got back your entire cost tax free before 2011. If your pension or annuity is fully taxable, enter the total pension or annuity payments (from Form(s) 1099-R, box 1) on line 12b; do not make an entry on line 12a. But see Insurance premiums for retired public safety officers, later. Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits.

Partially taxable pensions and annuities. Enter the total pension or

CAUTION

!

tions.

If you received U.S. Civil Service retirement benefits and you chose the alternative annuity option, see Pub. 721 to figure the taxable part of your annuity. Do not use the Simplified Method Worksheet in these instruc-

annuity payments (from Form 1099-R, box 1) on line 12a. If your Form 1099-R does not show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 12b. But if your annuity starting date (defined later) was after July 1, 1986, see Simplified Method, later, to find out if you must use that method to figure the taxable part. You can ask the IRS to figure the taxable part for you for a $1,000 fee. For details, see Pub. 939. If your Form 1099-R shows a taxable amount, you can report that amount on line 12b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method or if the exclusion for retired public safety officers, discussed next, applies.

Insurance premiums for retired public safety officers. If you are

Annuity starting date. Your annuity starting date is the later of the

first day of the first period for which you received a payment or the date the plan's obligations became fixed.

Age (or combined ages) at annuity starting date. If you are the

retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on his or her annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date. If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each beneficiary's taxable amount.

Cost. Your cost is generally your net investment in the plan as of

an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract. You can do this only if you retired because of disability or because you reached normal retirement age. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be from a plan maintained by the employer from which you retired as a public safety officer. Also, the distribution must be made directly from the plan to the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums or $3,000. You can only make this election for amounts that would otherwise be included in your income. An eligible retirement plan is a governmental plan that is: · a qualified trust, · a section 403(a) plan, · a section 403(b) plan, or · a section 457(b) plan. If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R does not reflect the exclusion. Report your total distributions on line 12a and the taxable amount on line 12b. Enter "PSO" next to line 12b.

the annuity starting date. It does not include pre-tax contributions. Your net investment should be shown in box 9b of Form 1099-R for the first year you received payments from the plan.

Rollovers. Generally, a qualified rollover is a tax-free distribution

of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a qualified rollover to a Roth IRA or a designated Roth account is generally not a tax-free distribution. Use lines 12a and 12b to report a qualified rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP. Enter on line 12a the distribution from Form 1099-R, box 1. From this amount, subtract any contributions (usually shown in box 5) that were taxable to you when made. From that result, subtract the amount of the qualified rollover. Enter the remaining amount, even if zero, on line 12b. If the remaining amount is zero and you have no other distribution to report on line 12b, enter zero on line 12b. Also, enter "Rollover" next to line 12b. See Pub. 575 for more details on rollovers, including special rules that apply to rollovers from designated Roth accounts, partial rollovers of property, and distributions under qualified domestic relations orders.

2010 Roth IRA rollovers. If you rolled over part or all of a distribu-

tion from a qualified retirement plan (other than a designated Roth account) to a Roth IRA in 2010 and did not elect to report the taxable amount on your 2010 return, include on line 12b the amount from your 2010 Form 8606, line 25a. However, you may have to include a different amount on line 12b (or include an amount on line 11b instead of 12b) if either of the following applies.

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2011 Form 1040A -- Lines 12a and 12b

· You received a distribution from a Roth IRA in 2010 or the owner of the Roth IRA died in 2011. See Pub. 575 to figure the amount to enter on line 12b. · You received a distribution from a Roth IRA in 2011. Use Form 8606 to figure the amount to enter on line 11b. 2010 in-plan Roth rollovers. If you rolled over part or all of a distribution from a qualified retirement plan to a designated Roth account in 2010 and did not report the taxable amount on your 2010 return, include on line 12b the amount from your 2010 Form 8606, line 25a. However, you may have to include a different amount on line 12b if either of the following applies. · You received a distribution from your designated Roth account in 2010 after September 27, or the owner of the designated Roth account died in 2011. See Pub. 575 to figure the amount to enter on line 12b. · You received a distribution from the designated Roth account in 2011. Use Form 8606 to figure the amount to enter on line 12b.

Lump-sum distributions. If you received a lump-sum distribution

from a profit-sharing or retirement plan, your Form 1099-R should have the "Total distribution" box in box 2b checked. You must use Form 1040 if you owe additional tax because you received an early distribution from a qualified retirement plan and the total amount was not rolled over in a qualified rollover. See Pub. 575 to find out if you owe this tax. Enter the total distribution on line 12a and the taxable part on line 12b. For details, see Pub. 575.

You may be able to pay less tax on the distribution if you were born before January 2, 1936, or you are the beneficiary of a deceased employee who was born before January 2, 1936. But you must use Form 1040 to do so. For details, see Form 4972.

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2011 Form 1040A -- Lines 12a and 12b Through 13

Simplified Method Worksheet--Lines 12a and 12b

Before you begin:

Keep for Your Records

If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below. Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form 1040A, line 12b. Enter the total pension or annuity payments received in 2011 on Form 1040A, line 12a. 1. Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040A, line 12a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1. 2. Enter your cost in the plan at the annuity starting date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Otherwise, go to line 3. 3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Divide line 2 by the number on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Multiply line 4 by the number of months for which this year's payments were made. If your annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8. Otherwise, go to line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this worksheet last year, enter the amount from line 10 of last year's worksheet . . . . . . . . . . . . . . . . . . . . . . 6. 7. Subtract line 6 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. Enter the smaller of line 5 or line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8. 9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040A, line 12b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R. If you are a retired public safety officer, see Insurance premiums for retired public safety officers before entering an amount on line 12b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9. 10. Was your annuity starting date before 1987? Yes. No.

STOP

Leave line 10 blank. 10.

Add lines 6 and 8. This is the amount you have recovered tax free through 2011. You will need this number when you fill out this worksheet next year. Table 1 for Line 3 Above

IF the age at annuity starting date (defined earlier) was . . . 55 or under 56 ­ 60 61 ­ 65 66 ­ 70 71 or older

AND your annuity starting date was -- before November 19, 1996, after November 18, 1996, enter on line 3 . . . enter on line 3 . . . 300 260 240 170 120 Table 2 for Line 3 Above 360 310 260 210 160

IF the combined ages at annuity starting date (defined earlier) were . . . 110 or under 111 ­ 120 121 ­ 130 131 ­ 140 141 or older

THEN enter on line 3 . . . 410 360 310 260 210

Line 13

Unemployment Compensation and Alaska Permanent Fund Dividends

Unemployment compensation. You should receive a Form 1099-G

showing in box 1 the total unemployment compensation paid to you in 2011. Report this amount on line 13. However, if you made contributions to a governmental unemployment compensation program, reduce the amount you report on line 13 by those contributions.

If you received an overpayment of unemployment compensation in 2011 and you repaid any of it in 2011, subtract the amount you repaid from the total amount you received. Enter the result on line 13. Also, enter "Repaid" and the amount you repaid in the space to the left of line 13. If, in 2011, you repaid unemployment compensation that you included in gross income in an earlier year, you can deduct the amount repaid. But you must use Form 1040 to do so. See Pub. 525 for details.

Alaska Permanent Fund dividends. Include the dividends in the

total on line 13.

Need more information or forms? Visit IRS.gov.

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2011 Form 1040A -- Lines 14a and 14b

Social Security Benefits Worksheet--Lines 14a and 14b

Before you begin:

Complete Form 1040A, lines 16 and 17, if they apply to you.

Keep for Your Records

If you are married filing separately and you lived apart from your spouse for all of 2011, enter "D" to the right of the word "benefits" on line 14a. If you do not, you may get a math error notice from the IRS. Be sure you have read the Exception, later, to see if you can use this worksheet instead of a publication to find out if any of your benefits are taxable.

1. 2. 3. 4. 5. 6. 7.

Enter the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099. Also, enter this amount on Form 1040A, line 14a . . . . . . . . . . . . . . . . .

1.

Enter one-half of line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Enter the total of the amounts from Form 1040A, lines 7, 8a, 9a, 10, 11b, 12b, and 13 . . . . . . . . . . . . . . . . . . 3. Enter the amount, if any, from Form 1040A, line 8b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Add lines 2, 3, and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Enter the total of the amounts from Form 1040A, lines 16 and 17 Is the amount on line 6 less than the amount on line 5? No.

STOP

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.

None of your social security benefits are taxable. Enter -0- on Form 1040A, line 14b.

Yes. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. If you are: · Married filing jointly, enter $32,000. · Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2011, enter $25,000.

· Married filing separately and you lived with your spouse at any time in 2011,

9. Is the amount on line 8 less than the amount on line 7? No.

STOP

skip lines 8 through 15; multiply line 7 by 85% (.85) and enter the result on line 16. Then go to line 17.

}

. . . . . . . . . . . . . . . . 8.

None of your social security benefits are taxable. Enter -0- on Form 1040A, line 14b. If you are married filing separately and you lived apart from your spouse for all of 2011, be sure you entered "D" to the right of the word "benefits" on line 14a.

Yes. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. Enter the smaller of line 9 or line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. Enter one-half of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. Enter the smaller of line 2 or line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14. Multiply line 11 by 85% (.85). If line 11 is zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. Add lines 14 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. Multiply line 1 by 85% (.85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form 1040A, line 14b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18.

TIP

If any of your benefits are taxable for 2011 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Pub. 915 for details.

- 25 -

Need more information or forms? Visit IRS.gov.

2011 Form 1040A -- Lines 14a and 14b Through 17

Lines 14a and 14b

Social Security Benefits

You should receive a Form SSA-1099 showing in box 3 the total social security benefits paid to you. Box 4 will show the amount of any benefits you repaid in 2011. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1099. Use the Social Security Benefits Worksheet in these instructions to see if any of your benefits are taxable.

Exception. Do not use the Social Security Benefits Worksheet if

Line 17

IRA Deduction If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for TIP 2011, you must report them on Form 8606.

If you made contributions to a traditional IRA for 2011, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. A statement should be sent to you by May 31, 2012, that shows all contributions to your traditional IRA for 2011. Use the IRA Deduction Worksheet in these instructions to figure the amount, if any, of your IRA deduction. But read the following 10-item list before you fill in the worksheet. 1. If you were age 701/2 or older at the end of 2011, you cannot deduct any contributions made to your traditional IRA for 2011 or treat them as nondeductible contributions. 2. You cannot deduct contributions to a Roth IRA. But you may be able to take the retirement savings contributions credit (saver's credit). See the instructions for line 32.

any of the following applies.

· You made contributions to a traditional IRA for 2011 and you or your spouse were covered by a retirement plan at work. Instead, use the worksheets in Pub. 590 to see if any of your social security benefits are taxable and to figure your IRA deduction. · You repaid any benefits in 2011 and your total repayments (box 4) were more than your total benefits for 2011 (box 3). None of your benefits are taxable for 2011. Also, you may be able to take an itemized deduction or a credit for part of the excess repayments if they were for benefits you included in gross income in an earlier year. But you must use Form 1040 to do so. For more details, see Pub. 915. · You file Form 8815. Instead, use the worksheet in Pub. 915.

Adjusted Gross Income

Line 16

Educator Expenses

If you were an eligible educator in 2011, you can deduct on line 16 up to $250 of qualified expenses you paid in 2011. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. However, neither spouse can deduct more than $250 of his or her qualified expenses on line 16. You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A, line 21, but you must use Form 1040. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense does not have to be required to be considered necessary. Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. You must reduce your qualified expenses by the following amounts. · Excludable U.S. series EE and I savings bond interest from Form 8815. · Nontaxable qualified tuition program earnings or distributions. · Any nontaxable distribution of Coverdell education savings account earnings. · Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2. For more details, use TeleTax topic 458 (see TeleTax Topics, later) or see Pub. 529.

CAUTION

!

If you are filing a joint return and you or your spouse made contributions to both a traditional IRA and a Roth IRA for 2011, do not use the IRA Deduction Worksheet in these instructions. Instead, see Pub. 590 to figure the amount, if any, of your IRA deduction.

3. You cannot deduct elective deferrals to a 401(k) plan, 403(b) plan, section 457 plan, SIMPLE plan, or the federal Thrift Savings Plan. These amounts are not included as income in box 1 of your Form W-2. But you may be able to take the retirement savings contributions credit. See the instructions for line 32. 4. If you made contributions to your IRA in 2011 that you deducted for 2010, do not include them in the worksheet. 5. If you received income from a nonqualified deferred compensation plan or nongovernmental section 457 plan that is included in box 1 of your Form W-2, do not include that income on line 8 of the worksheet. The income should be shown in (a) box 11 of your Form W-2 or (b) box 12 of your Form W-2 with code Z. If it is not, contact your employer for the amount of the income. 6. You must file a joint return to deduct contributions to your spouse's IRA. Enter the total IRA deduction for you and your spouse on line 17. 7. Do not include qualified rollover contributions in figuring your deduction. Instead, see the instructions for lines 11a and 11b. 8. Do not include trustees' fees that were billed separately and paid by you for your IRA. You may be able to deduct those fees as an itemized deduction. But you must use Form 1040 to do so. 9. Do not include any repayments of qualified reservist distributions. You cannot deduct them. For information on how to report these repayments, see Qualified reservist repayments in Pub. 590. 10. If the total of your IRA deduction on line 17 plus any nondeductible contribution to your traditional IRAs shown on Form 8606 is less than your total traditional IRA contributions for 2011, see Pub. 590 for special rules.

By April 1 of the year after the year in which you reach age 701/2, you must start taking minimum required distributions from your traditional IRA. If you do not, you may have to pay a 50% additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590.

TIP

Need more information or forms? Visit IRS.gov.

- 26 -

2011 Form 1040A -- Line 17

IRA Deduction Worksheet--Line 17

Keep for Your Records

CAUTION

!

If you were age 701/2 or older at the end of 2011, you cannot deduct any contributions made to your traditional IRA or treat them as nondeductible contributions. Do not complete this worksheet for anyone age 701/2 or older at the end of 2011. If you are married filing jointly and only one spouse was under age 701/2 at the end of 2011, complete this worksheet only for that spouse.

Be sure you have read the 10-item list for line 17. You may not be able to use this worksheet. If you are married filing separately and you lived apart from your spouse for all of 2011, enter "D" in the space to the left of line 17. If you do not, you may get a math error notice from the IRS. Your IRA Spouse's IRA

Before you begin:

1a. b.

Were you covered by a retirement plan (see Were you covered by a retirement 1a. Yes No plan?, later)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If married filing jointly, was your spouse covered by a retirement plan? . . . . . . . . . . . . . . . . . . . . . . . . Next. If you checked "No" on line 1a (and "No" on line 1b if married filing jointly), skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b if applicable), and go to line 8. · $5,000, if under age 50 at the end of 2011. · $6,000, if age 50 or older but under age 701/2 at the end of 2011. Otherwise, go to line 2.

1b.

Yes

No

2.

Enter the amount shown below that applies to you.

· Single, head of household, or married filing separately and you lived

apart from your spouse for all of 2011, enter $66,000

· Qualifying widow(er), enter $110,000 · Married filing jointly, enter $110,000 in both columns. But if you

checked "No" on either line 1a or 1b, enter $179,000 for the person who was not covered by a plan · Married filing separately and you lived with your spouse at any time in 2011, enter $10,000 3. 4. 5. 6. Enter the amount from Form 1040A, line 15 . . . . . . . . . . . . . Enter the amount, if any, from Form 1040A, line 16 . . . . . . 3. 4.

} }

2a.

2b.

Subtract line 4 from line 3. If married filing jointly, enter the result in both columns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Is the amount on line 5 less than the amount on line 2? No. Yes.

STOP

5a.

5b.

None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606.

Subtract line 5 from line 2 in each column. Follow the instruction below that applies to you.

· If single, head of household, or married filing separately, and

the result is $10,000 or more, enter the applicable amount below on line 7 for that column and go to line 8. i. $5,000, if under age 50 at the end of 2011. ii. $6,000, if age 50 or older but under age 701/2 at the end of 2011. If the result is less than $10,000, go to line 7.

6a.

6b.

· If married filing jointly or qualifying widow(er), and

the result is $20,000 or more ($10,000 or more in the column for the IRA of a person who was not covered by a retirement plan), enter the applicable amount below on line 7 for that column and go to line 8. i. $5,000, if under age 50 at the end of 2011. ii. $6,000, if age 50 or older but under age 701/2 at the end of 2011. Otherwise, go to line 7.

- 27 -

Need more information or forms? Visit IRS.gov.

2011 Form 1040A -- Line 17

IRA Deduction Worksheet--Line 17 (continued)

Your IRA 7. Multiply lines 6a and 6b by the percentage below that applies to you. If the result is not a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200. Spouse's IRA

· Single, head of household, or married filing

separately, multiply by 50% (.50) (or by 60% (.60) in the column for the IRA of a person who is age 50 or older at the end of 2011)

8.

(.25) (or by 30% (.30) in the column for the IRA of a person who is age 50 or older at the end of 2011). But if you checked "No" on either line 1a or 1b, then in the column for the IRA of the person who was not covered by a retirement plan, multiply by 50% (.50) (or by 60% (.60) if age 50 or older at the end of 2011) Enter the amount from Form 1040A, line 7. Include any nontaxable combat pay. This amount should be reported in box 12 of Form W-2 with code Q . . . . . . . . . . . . . . . . . . 8.

· Married filing jointly or qualifying widow(er), multiply by 25%

}

7a.

7b.

CAUTION

!

If married filing jointly and line 8 is less than $10,000 ($11,000 if one spouse is age 50 or older at the end of 2011; $12,000 if both spouses are age 50 or older at the end of 2011), stop here and see Pub. 590 to figure your IRA deduction.

9a. 9b.

9. 10.

Enter traditional IRA contributions made, or that will be made by April 17, 2012, for 2011 to your IRA on line 9a and to your spouse's IRA on line 9b . . . . . . . . . . . . . On line 10a, enter the smallest of line 7a, 8, or 9a. On line 10b, enter the smallest of line 7b, 8, or 9b. This is the most you can deduct. Add the amounts on lines 10a and 10b and enter the total on Form 1040A, line 17. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606)

10a.

10b.

You must use Form 1040 if you owe tax on any excess contributions made to an IRA or any excess accumulations in an IRA. For details, see Pub. 590. Were you covered by a retirement plan? If you were covered by a retirement plan (401(k), SIMPLE, etc.) at work, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you cannot deduct them. In any case, the income earned on your IRA contributions is not taxed until it is paid to you. The "Retirement plan" box in box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you were not vested in the plan. If you were covered by a retirement plan and you file Form 8815, see Pub. 590 to figure the amount, if any, of your IRA deduction.

Married persons filing separately. If you were not covered by a

retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2011.

TIP

You may be able to take the retirement savings contributions credit. See the instructions for line 32.

Need more information or forms? Visit IRS.gov.

- 28 -

2011 Form 1040A -- Lines 18 and 19

Student Loan Interest Deduction Worksheet--Line 18

Before you begin:

1. 2. 3. 4. 5. See the instructions for line 18.

Keep for Your Records

6. 7. 8. 9.

Enter the total interest you paid in 2011 on qualified student loans (see below). Do not enter more than $2,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the amount from Form 1040A, line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Enter the total of the amounts from Form 1040A, lines 16 and 17 . . . . . . . . . . . . . 3. Subtract line 3 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Enter the amount shown below for your filing status. · Single, head of household, or qualifying widow(er)--$60,000 . . . . . . . . . . . 5. · Married filing jointly--$120,000 Is the amount on line 4 more than the amount on line 5? No. Skip lines 6 and 7, enter -0- on line 8, and go to line 9. Yes. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . Multiply line 1 by line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Form 1040A, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

}

7. 8. 9.

.

Line 18

Student Loan Interest Deduction

You can take this deduction only if all of the following apply. · You paid interest in 2011 on a qualified student loan (defined below). · Your filing status is any status except married filing separately. · Your modified adjusted gross income (AGI) is less than: $75,000 if single, head of household, or qualifying widow(er); $150,000 if married filing jointly. Use lines 2 through 4 of the Student Loan Interest Deduction Worksheet to figure your modified AGI. · You, or your spouse if filing jointly, are not claimed as a dependent on someone's (such as your parent's) 2011 tax return. Use the Student Loan Interest Deduction Worksheet to figure your student loan interest deduction.

Qualified student loan. A qualified student loan is any loan you

Qualified higher education expenses. Qualified higher education

expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. You must reduce the expenses by the following benefits. · Employer-provided educational assistance benefits that are not included in box 1 of Form(s) W-2. · Excludable U.S. series EE and I savings bond interest from Form 8815. · Any nontaxable distribution of qualified tuition program earnings. · Any nontaxable distribution of Coverdell education savings account earnings. · Any scholarship, educational assistance allowance, or other payment (but not gifts, inheritances, etc.) excluded from income. For more details on these expenses, see Pub. 970.

Eligible student. An eligible student is a person who:

took out to pay the qualified higher education expenses for any of the following individuals. 1. Yourself or your spouse. 2. Any person who was your dependent when the loan was taken out. 3. Any person you could have claimed as a dependent for the year the loan was taken out except that: a. The person filed a joint return, b. The person had gross income that was equal to or more than the exemption amount for that year ($3,700 for 2011), or c. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return. The person for whom the expenses were paid must have been an eligible student (defined later). However, a loan is not a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. To find out who is a related person, see Pub. 970.

· Was enrolled in a degree, certificate, or other program (including a program of study abroad that was approved for credit by the institution at which the student was enrolled) leading to a recognized educational credential at an eligible educational institution, and · Carried at least half the normal full-time workload for the course of study he or she was pursuing.

Line 19

Tuition and Fees

If you paid qualified tuition and fees for yourself, your spouse, or your dependent(s), you may be able to take this deduction. See Form 8917.

TIP

You may be able to take a credit for your educational expenses instead of a deduction. See the instructions for line 31 for details.

- 29 -

Need more information or forms? Visit IRS.gov.

2011 Form 1040A -- Lines 23a Through 28

Tax, Credits, and Payments

Line 23a

If you were born before January 2, 1947, or were blind at the end of 2011, check the appropriate boxes on line 23a. If you were married and checked the box on Form 1040A, line 6b, and your spouse was born before January 2, 1947, or was blind at the end of 2011, also check the appropriate boxes for your spouse. Be sure to enter the total number of boxes checked. Do not check any box(es) for your spouse if your filing status is head of household. Blindness. If you were not totally blind as of December 31, 2011, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that: · You cannot see better than 20/200 in your better eye with glasses or contact lenses, or · Your field of vision is 20 degrees or less. If your eye condition is not likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor (ophthalmologist or optometrist) to this effect instead. You must keep the statement for your records.

Standard Deduction Worksheet for Dependents to figure your standard deduction.

Exception 2 ­ box on line 23a checked. If you checked any box on

line 23a, use the Standard Deduction Chart for People Who Were Born Before January 2, 1947, or Were Blind to figure your standard deduction.

Exception 3 ­ box on line 23b checked. If you checked the box on

line 23b, your standard deduction is zero, even if your were born before January 2, 1947, or were blind.

Line 28

Tax

Do you want the IRS to figure your tax for you?

Line 23b

If your filing status is married filing a separate return (box 3 is checked) and your spouse itemizes deductions on Form 1040, check the box on line 23b. You cannot take the standard deduction even if you were born before January 2, 1947, or were blind. Enter -0- on line 24 and go to line 25.

Yes. See chapter 29 of Pub. 17 for details, including who is eligible and what to do. If you have paid too much, we will send you a refund. If you did not pay enough, we will send you a bill. No. Use the Tax Table to figure your tax unless you are required to use Form 8615 (see Form 8615, later) or the Qualified Dividends and Capital Gain Tax Worksheet in these instructions. Also include in the total on line 28 any of the following taxes.

Tax from recapture of education credits. You may owe this tax if

TIP

In most cases, your federal income tax will be less if you take any itemized deductions that you may have, such as state and local income taxes, but you must use Form 1040 to do so.

(a) you claimed an education credit in an earlier year, and (b) either tax-free educational assistance or a refund of qualified expenses was received in 2011 for the student. See the Instructions for Form 8863 for more details. If you owe this tax, enter the amount and "ECR" to the left of the entry space for line 28. Alternative Minimum Tax Worksheet in these instructions to see if you owe this tax and, if you do, the amount to include on line 28.

Line 24

Standard Deduction

Most people can find their standard deduction by looking at the amounts listed under "All others" to the left of line 24. Exception 1 ­ dependent. If you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2011 return, use the

Alternative minimum tax. If both 1 and 2 next apply to you, use the

1. The amount on Form 1040A, line 26, is: $22,200 or more if single; $25,900 or more if married filing jointly or a qualifying widow(er); or $14,800 or more if head of household or married filing separately.

Standard Deduction Worksheet for Dependents--Line 24

Keep for Your Records

Use this worksheet only if someone can claim you, or your spouse if filing jointly, as a dependent. 1. Is your earned income* more than $650? Yes. Add $300 to your earned income. Enter the total . ....................... No. Enter $950 2. Enter the amount shown below for your filing status. · Single or married filing separately--$5,800 · Married filing jointly or qualifying widow(er)--$11,600 . ...................... · Head of household--$8,500 3. Standard deduction. a. Enter the smaller of line 1 or line 2. If born after January 1, 1947, and not blind, stop here and enter this amount on Form 1040A, line 24. Otherwise, go to line 3b . . . . . . . . . . . . . . . . . . . . . . b. If born before January 2, 1947, or blind, multiply the number on Form 1040A, line 23a, by $1,150 ($1,450 if single or head of household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c. Add lines 3a and 3b. Enter the total here and on Form 1040A, line 24 . . . . . . . . . . . . . . . . . . . .

}

1.

}

2.

3a. 3b. 3c.

* Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any amount received as a scholarship that you must include in your income. Generally, your earned income is the total of the amount you reported on Form 1040A, line 7.

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2011 Form 1040A -- Line 28 and 29

Standard Deduction Chart for People Who Were Born Before January 2, 1947, or Were Blind--Line 24

Keep for Your Records

Do not use this chart if someone can claim you, or your spouse if filing jointly, as a dependent. Instead, use the Standard Deduction Worksheet for Dependents. Enter the number from the box on Form 1040A, line 23a . . . . . . . . . . . . . IF your filing status is . . . Single Married filing jointly or Qualifying widow(er) AND the number in the box above is . . . 1 2 1 2 3 4 1 2 3 4 1 2

CAUTION

!

Do not use the number of exemptions from line 6d. THEN your standard deduction is . . . $7,250 8,700 $12,750 13,900 15,050 16,200 $6,950 8,100 9,250 10,400 $9,950 11,400

Married filing separately

Head of household

2. The amount on Form 1040A, line 22, is more than: $48,450 if single or head of household; $74,450 if married filing jointly or qualifying widow(er); $37,225 if married filing separately.

age 19 at the end of 2011; a child born on January 1, 1988, is considered to be age 24 at the end of 2011.

If filing for a child who must use Form 8615 to figure the tax (see below), and the amount on Form 1040A, line 22, is more than the total of $6,700 plus the amount CAUTION on Form 1040A, line 7, do not file this form. Instead, file Form 1040 for the child. Use Form 6251 to see if the child owes this tax.

Qualified Dividends and Capital Gain Tax Worksheet

If you received qualified dividends or capital gain distributions, use the Qualified Dividends and Capital Gain Tax Worksheet to figure your tax.

!

Form 8615

Form 8615 generally must be used to figure the tax for any child who had more than $1,900 of investment income, such as taxable interest, ordinary dividends, or capital gain distributions, and who either: 1. Was under age 18 at the end of 2011, 2. Was age 18 at the end of 2011 and did not have earned income that was more than half of the child's support, or 3. Was a full-time student over age 18 and under age 24 at the end of 2011 and did not have earned income that was more than half of the child's support. But if the child files a joint return for 2011 or if neither of the child's parents was alive at the end of 2011, do not use Form 8615 to figure the child's tax. A child born on January 1, 1994, is considered to be age 18 at the end of 2011; a child born on January 1, 1993, is considered to be

Line 29

Credit for Child and Dependent Care Expenses

You may be able to take this credit if you paid someone to care for any of the following persons. 1. Your qualifying child under age 13 whom you claim as your dependent. 2. Your disabled spouse or any other disabled person who could not care for himself or herself. 3. Your child whom you could not claim as a dependent because of the rules for Children of divorced or separated parents in the instructions for line 6c. For details, use TeleTax topic 602 (see TeleTax Topics, later) or see Form 2441.

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2011 Form 1040A -- Line 28

Alternative Minimum Tax Worksheet--Line 28

Before you begin:

Keep for Your Records

Figure the tax you would enter on Form 1040A, line 28, if you do not owe this tax.

1. Enter the amount from Form 1040A, line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Enter the amount shown below for your filing status · Single or head of household -- $48,450 · Married filing jointly or qualifying .................................... 2 widow(er) -- $74,450 · Married filing separately -- $37,225 3. Subtract line 2 from line 1. If zero or less, stop here; you do not owe this tax . . . . . . . . . . . . . . . . . 3. 4. Enter the amount shown below for your filing status. · Single or head of household -- $112,500 · Married filing jointly or qualifying . . . . . . . . . . . . . . . . . . . . . . . 4. widow(er) -- $150,000 · Married filing separately -- $75,000 5. Subtract line 4 from line 1. If zero or less, enter -0- here and on line 6, and go to line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Multiply line 5 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. Add lines 3 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 8. If line 7 is $175,000 or less ($87,500 or less if married filing separately), multiply line 7 by 26% (.26). Otherwise, multiply line 7 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Did you use the Qualified Dividends and Capital Gain Tax Worksheet to figure the tax on the amount on Form 1040A, line 27? No. Skip lines 9 through 19; enter the amount from line 8 on line 20 and go to line 21. Yes. Enter the amount from line 4 of that worksheet . . . . . . . . . . . . . . . . . . . 9. 10. Enter the smaller of line 7 or line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Subtract line 10 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. If line 11 is $175,000 or less ($87,500 or less if married filing separately), multiply line 11 by 26% (.26). Otherwise, multiply line 11 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result . . . . . . . . . . 13. Enter the amount shown below for your filing status: · Single or married filing separately -- $34,500 · Married filing jointly or Qualifying widow(er) -- $69,000 . . . . . . . . . . 13. · Head of household -- $46,250 14. Enter the amount from line 5 of the Qualified Dividends and Capital Gain Tax Worksheet . . . . . . 14. 15. Subtract line 14 from line 13. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. 16. Enter the smaller of line 10 or line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Subtract line 16 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. 18. Multiply line 17 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. Add lines 12 and 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20. Enter the smaller of line 8 or line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21. Enter the amount you would enter on Form 1040A, line 28, if you do not owe this tax . . . . . . . . . . . . . . . . . . . . . 22. Alternative minimum tax. Is the amount on line 20 more than the amount on line 21? No. You do not owe this tax. Yes. Subtract line 21 from line 20. Also include this amount in the total on Form 1040A, line 28. Enter "AMT" and show the amount in the space to the left of line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

} }

}

. 12.

. 18. . 19. . 20. . 21.

. 22.

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2011 Form 1040A -- Line 28

Qualified Dividends and Capital Gain Tax Worksheet--Line 28

Keep for Your Records

Before you begin:

1. 2. 3. 4. 5. 6.

Be sure you do not have to file Form 1040 (see the Instructions for Form 1040A, line 10).

7. 8. 9. 10. 11. 12. 13. 14. 15. 16.

Enter the amount from Form 1040A, line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . 1. Enter the amount from Form 1040A, line 9b . . . . . . . . . . 2. Enter the amount from Form 1040A, line 10 . . . . . . . . . . 3. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 5. Enter the smaller of: · The amount on line 1, or · $34,500 if single or married filing separately, . . . . . . . . . 6. $69,000 if married filing jointly or qualifying widow(er), or $46,250 if head of household. Enter the smaller of line 5 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Subtract line 7 from line 6. This amount is taxed at 0% . . . . . . . . . . . . . . . . . . 8. Enter the smaller of line 1 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Enter the amount from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Subtract line 10 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. Multiply line 11 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Use the Tax Table to figure the tax on the amount on line 5. Enter the tax here . . . . . . . . . . . . . . . Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Use the Tax Table to figure the tax on the amount on line 1. Enter the tax here . . . . . . . . . . . . . . . Tax on all taxable income. Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

}

12. 13. 14. 15. 16.

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2011 Form 1040A -- Lines 30 Through 33

Line 30

Credit for the Elderly or the Disabled

You may be able to take this credit if by the end of 2011 (a) you were age 65 or older, or (b) you retired on permanent and total disability and you had taxable disability income. But you cannot take the credit if: 1. The amount on Form 1040A, line 22, is $17,500 or more ($20,000 or more if married filing jointly and only one spouse is eligible for the credit; $25,000 or more if married filing jointly and both spouses are eligible; $12,500 or more if married filing separately), or 2. You received one or more of the following benefits totaling $5,000 or more ($7,500 or more if married filing jointly and both spouses are eligible for the credit; $3,750 or more if married filing separately and you lived apart from your spouse all year). a. Nontaxable part of social security benefits. b. Nontaxable part of tier 1 railroad retirement benefits treated as social security. c. Nontaxable veterans' pensions (excluding military disability pensions). d. Any other nontaxable pensions, annuities, or disability income excluded from income under any provision of law other than the Internal Revenue Code. For this purpose, do not include amounts treated as a return of your cost of a pension or annuity. Also, do not include a disability annuity payable under section 808 of the Foreign Service Act of 1980 or any pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country, the National Oceanic and Atmospheric Administration, or the Public Health Service. You must include Schedule R with your return to claim this credit. See Schedule R and its instructions for details.

Credit figured by the IRS. If you can take this credit and you want

You must include Form 8863 with your return to claim this credit. See Form 8863 and its instructions for details.

Line 32

Retirement Savings Contributions Credit (Saver's Credit)

You may be able to take this credit if you, or your spouse if filing jointly, made (a) contributions, other than rollover contributions, to a traditional or Roth IRA; (b) elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions), or to a governmental 457, SEP, or SIMPLE plan; (c) voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan); or (d) contributions to a 501(c)(18)(D) plan. However, you cannot take the credit if either of the following applies. 1. The amount on Form 1040A, line 22, is more than $28,250 ($42,375 if head of household; $56,500 if married filing jointly). 2. The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1994, (b) is claimed as a dependent on someone else's 2011 tax return, or (c) was a student (defined next). You were a student if during any part of 5 calendar months of 2011 you: · Were enrolled as a full-time student at a school, or · Took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. You must include Form 8880 with your return to claim this credit. For more details, use TeleTax topic 610 (see TeleTax Topics, later) or see Form 8880.

us to figure it for you, see the Instructions for Schedule R.

Line 31

Education Credits

If you (or your dependent) paid qualified expenses in 2011 for yourself, your spouse, or your dependent to enroll in or attend an eligible educational institution, you may be able to take an education credit. However, you cannot take an education credit if any of the following applies. · You, or your spouse if filing jointly, are claimed as a dependent on someone else's (such as your parent's) 2011 tax return. · Your filing status is married filing separately. · The amount on Form 1040A, line 22, is $90,000 or more ($180,000 or more if married filing jointly). · You are taking a deduction for tuition and fees on Form 1040A, line 19, for the same student. · You, or your spouse, were a nonresident alien for any part of 2011 unless your filing status is married filing jointly.

Line 33

Child Tax Credit

Steps To Take the Child Tax Credit!

Step 1. Make sure you have a qualifying child for the child tax credit. Follow Steps 1 through 3 in the instructions for line 6c. If you do not have a qualifying child, you cannot claim the child tax credit. Make sure you checked the box on Form 1040A, line 6c, column (4), for each qualifying child.

Step 2.

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2011 Form 1040A -- Line 33

2011 Child Tax Credit Worksheet--Line 33

Keep for Your Records

CAUTION

To be a qualifying child for the child tax credit, the child must be your dependent, under age 17 at the end of 2011, and meet all the conditions in Steps 1 through 3 in the instructions for line 6c. If you do not have a qualifying child, you cannot claim the child tax credit.

Part 1

1.

Number of qualifying children:

× $1,000. Enter the result.

1

2. 3.

Enter the amount from Form 1040A, line 22. Enter the amount shown below for your ling status. · Married ling jointly -- $110,000 · Single, head of household, or qualifying widow(er) -- $75,000 · Married ling separately -- $55,000

2

}

3

4.

Is the amount on line 2 more than the amount on line 3? No. Leave line 4 blank. Enter -0- on line 5, and go to line 6. Yes. Subtract line 3 from line 2. If the result is not a multiple of $1,000, increase it to the next multiple of $1,000. For example, increase $425 to $1,000, increase $1,025 to $2,000, etc. 4

5. 6.

Multiply the amount on line 4 by 5% (.05). Enter the result. Is the amount on line 1 more than the amount on line 5? No. STOP You cannot take the child tax credit on Form 1040A, line 33. You also cannot take the additional child tax credit on Form 1040A, line 39. Complete the rest of your Form 1040A. Yes. Subtract line 5 from line 1. Enter the result. Go to Part 2.

5

6

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2011 Form 1040A -- Line 33

2011 Child Tax Credit Worksheet--Line 33 (Continued)

Keep for Your Records

Part 2

7. 8.

Enter the amount from Form 1040A, line 28. Add the amounts from Form 1040A: Line 29 Line 30 Line 31 Line 32 + + + Enter the total. 8

7

9.

Are the amounts on lines 7 and 8 the same? Yes. STOP You cannot take this credit because there is no tax to reduce. However, you may be able to take the additional child tax credit. See the TIP below. No. Subtract line 8 from line 7. 9

10.

Is the amount on line 6 more than the amount on line 9? Yes. Enter the amount from line 9. Also, you may be able to take the additional child tax credit. See the TIP below. No. Enter the amount from line 6. You may be able to take the additional child tax credit on Form 1040A, line 39, if you answered "Yes" on line 9 or line 10 above. · First, complete your Form 1040A through lines 38a and 38b. · Then, use Form 8812 to gure any additional child tax credit.

This is your child tax credit.

10

Enter this amount on Form 1040A, line 33.

TIP

1040

A

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2011 Form 1040A -- Lines 36 and 37

Line 36

Federal Income Tax Withheld

Add the amounts shown as federal income tax withheld on your Forms W-2 and 1099-R. Enter the total on line 36. The amount of federal income tax withheld should be shown in box 2 of Form W-2, and in box 4 of Form 1099-R. Attach Form(s) 1099-R to the front of your return if federal income tax was withheld. If you received a 2011 Form 1099 showing federal income tax withheld on dividends, taxable or tax-exempt interest income, unemployment compensation, or social security benefits, include the amount withheld in the total on line 36. This should be shown in box 4 of Form 1099, or box 6 of Form SSA-1099. If federal income tax was withheld from your Alaska Permanent Fund dividends, include the tax withheld in the total on line 36.

way you choose as long as you both agree. If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2011. For an example of how to do this, see Pub. 505. You may want to attach an explanation of how you and your spouse divided the payments. Be sure to show both social security numbers (SSNs) in the space provided on the separate returns. If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid. Follow these instructions even if your spouse died in 2011 or in 2012 before filing a 2011 return.

Divorced Taxpayers

If you got divorced in 2011 and you made joint estimated tax payments with your former spouse, enter your former spouse's SSN in the space provided on the front of Form 1040A. If you were divorced and remarried in 2011, enter your present spouse's SSN in the space provided on the front of Form 1040A. Also, in the blank space to the left of line 37, enter your former spouse's SSN, followed by "DIV."

Line 37

2011 Estimated Tax Payments

Enter any estimated federal income tax payments you made for 2011. Include any overpayment that you applied to your 2011 estimated tax from: · Your 2010 return, or · An amended return (Form 1040X). If you and your spouse paid joint estimated tax but are now filing separate income tax returns, you can divide the amount paid in any

Name Change

If you changed your name because of marriage, divorce, etc., and you made estimated tax payments using your former name, attach a statement to the front of Form 1040A. On the statement, explain all the payments you and your spouse made in 2011 and the name(s) and SSN(s) under which you made them.

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2011 Form 1040A -- Lines 38a and 38b

Lines 38a and 38b--Earned Income Credit (EIC)

What is the EIC?

The EIC is a credit for certain people who work. The credit may give you a refund even if you do not owe any tax.

Yes. See Nonresident aliens. later, under Definitions and Special Rules.

No. Go to Step 2.

Step 2

Investment Income

To Take the EIC:

1. Add the amounts from Form 1040A:

· Follow the steps below. · Complete the Earned Income Credit (EIC) Worksheet in these

EIC. For help in determining if you are eligible for the EIC, go to www.irs.gov/eitc and click on "EITC Assistant." This service is available in English and Spanish.

· If you have a qualifying child, complete and attach Schedule

instructions or let the IRS figure the credit for you.

Line Line Line Line

8a 8b + 9a + 10 +

Investment Income =

2. Is your investment income more than $3,150?

If you take the EIC even though you are not eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you will not be CAUTION allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you will not be allowed to take the credit for 10 years. See Form 8862, who must file, later. You may also have to pay penalties.

!

Yes.

STOP

No. Go to Step 3.

You cannot take the credit.

Step 3

Qualifying Child

Step 1

All Filers

A qualifying child for the EIC is a child who is your... Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew),

1. If, in 2011: · 3 or more children lived with you, is the amount on Form 1040A, line 22, less than $43,998 ($49,078 if married filing jointly)? · 2 children lived with you, is the amount on Form 1040A, line 22, less than $40,964 ($46,044 if married filing jointly)? · 1 child lived with you, is the amount on Form 1040A, line 22, less than $36,052 ($41,132 if married filing jointly)? · No children lived with you, is the amount on Form 1040A, line 22, less than $13,660 ($18,740 if married filing jointly)? Yes. Continue No.

STOP

AND

was ... Under age 19 at the end of 2011 and younger than you (or your spouse, if filing jointly) or Under age 24 at the end of 2011, a student (defined later), and younger than you (or your spouse, if filing jointly) or Any age and permanently and totally disabled (defined later)

You cannot take the credit. 2. Do you, and your spouse if filing a joint return, have a social security number that allows you to work or is valid for EIC purposes (explained later under Definitions and Special Rules)? Yes. Continue No.

STOP

You cannot take the credit. Enter "No" to the left of the entry space for line 38a. 3. Is your filing status married filing separately? Yes.

STOP

AND

Who is not filing a joint return for 2010 or is filing a joint return for 2011 only as a claim for refund (see Claim for Refund, later)

No. Continue

You cannot take the credit. 4. Were you or your spouse a nonresident alien for any part of 2011?

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2011 Form 1040A -- Lines 38a and 38b

AND

Who lived with you in the United States for more than half of 2011. If the child did not live with you for the required time, see Exception to time lived with you, later.

Step 4

Filers Without a Qualifying Child

1. Is the amount on Form 1040A, line 22, less than $13,660 ($18,740 if married filing jointly)? Yes. Continue No.

STOP

You cannot take the credit. 2. Were you, or your spouse if filing a joint return, at least age 25 but under age 65 at the end of 2011? (Check "Yes" if you were born after December 31, 1946, and before January 2, 1987.) If your spouse died in 2011, see Pub. 596 before you answer. Yes. Continue No.

STOP

If the child meets the conditions to be a qualifying child of any other person (other than your spouse if filing a joint return) for 2011, see Qualifying child of more than one person, later. If the child was married, see Married child, later.

CAUTION

!

You cannot take the credit. 3. Was your main home, and your spouse's if filing a joint return, in the United States for more than half of 2011? Members of the military stationed outside the United States, see Members of the military, later, before you answer. Yes. Continue No.

STOP

1. Do you have at least one child who meets the conditions to be your qualifying child? Yes. The child must have a valid social security number (SSN) as defined later, unless the child was born and died in 2011. If at least one qualifying child has a valid SSN (or was born or died in 2011), go to question 2. Otherwise, you cannot take the credit. Yes. Skip question 3 and Step 4; go to Step 5. No. Skip questions 2 and 3; go to Step 4.

You cannot take the credit. Enter "No" to the left of the entry space for line 38a. 4. Are you filing a joint return for 2011? Yes. Skip questions 5 and 6; go to Step 5. No. Continue

2. Are you filing a joint return for 2011? No. Continue

5. Could you be a qualifying child of another person in 2011? Yes.

STOP

No. Continue

3. Could you be a qualifying child of another person in 2011? (Check "No" if the other person is not required to file, and is not filing, a 2011 tax return or is filing a 2011 return only as a claim for refund (defined later).) Yes.

STOP

Yes. You cannot take the credit. Enter "No" to the left of the entry space for line 38a. 6. Can you be claimed as a dependent on someone else's 2011 tax return? Yes.

STOP

You cannot take the credit. Enter "No" to the left of the entry space for line 38a.

No. Skip Step 4; go to Step 5.

No. Go to Step 5.

You cannot take the credit.

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Need more information or forms? Visit IRS.gov.

2011 Form 1040A -- Lines 38a and 38b

Step 5

Earned Income

Step 6

How To Figure the Credit

Yes. See Credit figured by the IRS later. No. Go to the Earned Income Credit Worksheet.

1. Figure earned income: Form 1040A, line 7 Subtract, if included on line 7, any:

· Taxable scholarship or fellowship grant

not reported on a Form W-2.

· Amount received for work performed

while an inmate in a penal institution (enter "PRI" and the amount subtracted to the left of the entry space for Form 1040A, line 7). · Amount received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter "DFC" and the amount subtracted to the left of the entry space for Form 1040A, line 7). This amount may be shown in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Add all of your nontaxable combat pay if you elect to include it in earned income. Also enter this amount on Form 1040A, line 38b. See Combat pay, nontaxable, later.

}

1. Do you want the IRS to figure the credit for you?

Definitions and Special Rules

Adopted child. An adopted child is always treated as your own

child. An adopted child includes a child lawfully placed with you for legal adoption. ­

Claim for refund. A claim for refund is a return filed only to get a

refund of withheld income tax or estimated tax paid. A return is not a claim for refund if the earned income credit or any similar refundable credit is claimed on it.

Combat pay, nontaxable. If you were a member of the U.S. Armed

Forces who served in a combat zone, certain pay is excluded from your income. See Combat Zone Exclusion in Pub. 3. You can elect to include this pay in your earned income when figuring the EIC. The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q. If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election.

Credit figured by the IRS. To have the IRS figure your EIC:

+

Electing to include nontaxable combat pay may increase or decrease your EIC. Figure the credit with and without your nontaxable combat pay before making the election.

CAUTION

!

1. Enter "EIC" to the left of the entry space for Form 1040A, line 38a. 2. Be sure you enter the nontaxable combat pay you elect to include in earned income on Form 1040A, line 38b. See Combat pay, nontaxable above. 3. If you have a qualifying child, complete and attach Schedule EIC. If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file later.

Exception to time lived with you. Temporary absences by you or

Earned Income =

the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Also see Kidnapped child in the instructions for line 6c or Members of the military, later. A child is considered to have lived with you for all of 2011 if the child was born or died in 2011 and your home was this child's home for the entire time he or she was alive in 2011.

Form 8862, who must file. You must file Form 8862 if your EIC for

2. If you have: · 3 or more qualifying children, is your earned income less than $43,998 ($49,078 if married filing jointly)? · 2 qualifying children, is your earned income less than $40,964 ($46,044 if married filing jointly)? · 1 qualifying child, is your earned income less than $36,052 ($41,132 if married filing jointly)? · No qualifying children, is your earned income less than $13,660 ($18,740 if married filing jointly)? Yes. Go to Step 6. No.

STOP

a year after 1996 was reduced or disallowed for any reason other than a math or clerical error. But do not file Form 8862 if either of the following applies. · You filed Form 8862 for another year, the EIC was allowed for that year, and your EIC has not been reduced or disallowed again for any reason other than a math or clerical error. · You are taking the EIC without a qualifying child and the only reason your EIC was reduced or disallowed in the other year was because it was determined that a child listed on Schedule EIC was not your qualifying child. Also, do not file Form 8862 or take the credit for the: · 2 years after the most recent tax year for which there was a final determination that your EIC claim was due to reckless or intentional disregard of the EIC rules, or · 10 years after the most recent tax year for which there was a final determination that your EIC claim was due to fraud.

You cannot take the credit.

Need more information or forms? Visit IRS.gov.

- 40 -

2011 Form 1040A -- Lines 38a and 38b

Foster child. A foster child is any child placed with you by an

authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. For more details on authorized placement agencies, see Pub. 596.

Married child. A child who was married at the end of 2011 is a

qualifying child only if (a) you can claim him or her as your dependent on Form 1040A, line 6c, or (b) you could have claimed him or her as your dependent except for the special rule under Children of divorced or separated parents in the instructions for line 6c.

Members of the military. If you were on extended active duty

outside the United States, your main home is considered to be in the United States during that duty period. Extended active duty is military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are considered to be on extended active duty even if you do not serve more than 90 days.

Nonresident aliens. If your filing status is married filing jointly, go

to Step 2. Otherwise, stop; you cannot take the EIC. Enter "No" to the left of the entry space for line 38a.

is treated as the qualifying child of the person who had the highest AGI for 2011. · If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2011, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child. Example. Your daughter meets the conditions to be a qualifying child for both you and your mother. Your daughter does not meet the conditions to be the qualifying child of any other person, including her other parent. Under the rules above, you can claim your daughter as a qualifying child for all of the six tax benefits previously listed for which you otherwise qualify. Your mother cannot claim any of those six tax benefits unless she has a different qualifying child. However, if your mother's AGI is higher than yours and the other parent's and you do not claim your daughter as a qualifying child, your daughter is the qualifying child of your mother. For more details and examples, see Pub. 596. If you will not be taking the EIC with a qualifying child, enter "No" to the left of the entry space for line 38a. Otherwise, go to Step 3, question 1.

Social security number (SSN). For the EIC, a valid SSN is a num-

· If no parent can claim the child as a qualifying child, the child

Permanently and totally disabled. A person is permanently and

totally disabled if, at any time in 2011, the person cannot engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.

Qualifying child of more than one person. Even if a child meets the

conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents in the instructions for line 6c applies. 1. 2. 3. 4. 5. 6. Dependency exemption (line 6c). Child tax credits (lines 33 and 39). Head of household filing status (line 4). Credit for child and dependent care expenses (line 29). Exclusion for dependent care benefits (Form 2441, Part III). Earned income credit (lines 38a and 38b).

ber issued by the Social Security Administration unless "Not Valid for Employment" is printed on the social security card and the number was issued solely to apply for or receive a federally funded benefit. To find out how to get an SSN, see Social Security Number (SSN), near the beginning of these instructions. If you will not have an SSN by the date your return is due, see What If You Cannot File on Time?

Student. A student is a child who during any part of 5 calendar

months of 2011 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

Welfare benefits, effect of credit on. Any refund you receive as a

No other person can take any of the six tax benefits listed above unless he or she has a different qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply. · If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. · If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2011. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2011.

result of taking the EIC cannot be counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (food stamps). In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.

- 41 -

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Earned Income Credit (EIC) Worksheet--Lines 38a and 38b

Part 1

1. Enter your earned income from Step 5.

Keep for Your Records

1

All Filers

2. Look up the amount on line 1 in the EIC Table to nd the credit. Be sure you use the correct column for your ling status and the number of children you have. Enter the credit here. If line 2 is zero, You cannot take the credit. Enter "No" to the left of the entry space for line 38a. 3. Enter the amount from Form 1040A, line 22. 3

STOP

2

4.

Are the amounts on lines 3 and 1 the same? Yes. Skip line 5; enter the amount from line 2 on line 6. No. Go to line 5.

Part 2

5.

Filers Who Answered "No" on Line 4

If you have: · No qualifying children, is the amount on line 3 less than $7,600 ($12,700 if married ling jointly)? · 1 or more qualifying children, is the amount on line 3 less than $16,700 ($21,800 if married ling jointly)? Yes. Leave line 5 blank; enter the amount from line 2 on line 6. No. Look up the amount on line 3 in the EIC Table to nd the credit. Be sure you use the correct column for your ling status and the number of children you have. Enter the credit here. Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6. 5

Part 3

6.

This is your earned income credit.

6

Enter this amount on Form 1040A, line 38a.

Your Earned Income Credit Reminder--

If you have a qualifying child, complete and attach Schedule EIC.

1040A

1040

A

EIC

CAUTION

If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must le, earlier to nd out if you must le Form 8862 to take the credit for 2011.

Need more information or forms? Visit IRS.gov.

- 42 -

2011 Earned Income Credit (EIC) Table Caution. This is not a tax table.

1. To find your credit, read down the "At least - But less than" columns and find the line that includes the amount you were told to look up from your EIC Worksheet. 2. Then, go to the column that includes your filing status and the number of qualifying children you have. Enter the credit from that column on your EIC Worksheet. Example. If your filing status is single, you have one qualifying child, and the amount you are looking up from your EIC Worksheet is $2,455, you would enter $842.

And your filing status is ­ If the amount you are looking up from the worksheet is ­ At least But less than Single, head of household, or qualifying widow(er) and you have ­ No Children One Child Two Children Three Children Your credit is ­

And your filing status is--

If the amount you are looking up from the worksheet is--

Single, head of household, or qualifying widow(er) and you have--

At least But less than

No One Two Three children child children children Your credit is--

2,400 2,450

2,450 2,500

186 189

825 842

970 990

1,091 1,114

Married filing jointly and you have ­ No Children One Child Two Children Three Children

Your credit is ­

$1 50 100 150 200 250 300 350 400 450 500 550 600 650 700 750 800 850 900 950 1,000 1,050 1,100 1,150 1,200 1,250 1,300 1,350 1,400 1,450 1,500 1,550 1,600 1,650 1,700 1,750 1,800 1,850 1,900 1,950 2,000 2,050 2,100 2,150 2,200 2,250 2,300 2,350 2,400 2,450

$50 100 150 200 250 300 350 400 450 500 550 600 650 700 750 800 850 900 950 1,000 1,050 1,100 1,150 1,200 1,250 1,300 1,350 1,400 1,450 1,500 1,550 1,600 1,650 1,700 1,750 1,800 1,850 1,900 1,950 2,000 2,050 2,100 2,150 2,200 2,250 2,300 2,350 2,400 2,450 2,500

$2 6 10 13 17 21 25 29 33 36 40 44 48 52 55 59 63 67 71 75 78 82 86 90 94 98 101 105 109 113 117 120 124 128 132 136 140 143 147 151 155 159 163 166 170 174 178 182 186 189

$9 26 43 60 77 94 111 128 145 162 179 196 213 230 247 264 281 298 315 332 349 366 383 400 417 434 451 468 485 502 519 536 553 570 587 604 621 638 655 672 689 706 723 740 757 774 791 808 825 842

$10 30 50 70 90 110 130 150 170 190 210 230 250 270 290 310 330 350 370 390 410 430 450 470 490 510 530 550 570 590 610 630 650 670 690 710 730 750 770 790 810 830 850 870 890 910 930 950 970 990

$11 34 56 79 101 124 146 169 191 214 236 259 281 304 326 349 371 394 416 439 461 484 506 529 551 574 596 619 641 664 686 709 731 754 776 799 821 844 866 889 911 934 956 979 1,001 1,024 1,046 1,069 1,091 1,114

$2 6 10 13 17 21 25 29 33 36 40 44 48 52 55 59 63 67 71 75 78 82 86 90 94 98 101 105 109 113 117 120 124 128 132 136 140 143 147 151 155 159 163 166 170 174 178 182 186 189

$9 26 43 60 77 94 111 128 145 162 179 196 213 230 247 264 281 298 315 332 349 366 383 400 417 434 451 468 485 502 519 536 553 570 587 604 621 638 655 672 689 706 723 740 757 774 791 808 825 842

$10 30 50 70 90 110 130 150 170 190 210 230 250 270 290 310 330 350 370 390 410 430 450 470 490 510 530 550 570 590 610 630 650 670 690 710 730 750 770 790 810 830 850 870 890 910 930 950 970 990

$11 34 56 79 101 124 146 169 191 214 236 259 281 304 326 349 371 394 416 439 461 484 506 529 551 574 596 619 641 664 686 709 731 754 776 799 821 844 866 889 911 934 956 979 1,001 1,024 1,046 1,069 1,091 1,114

(Continued)

- 43 -

Need more information or forms? Visit IRS.gov.

2011 Earned Income Credit (EIC) Table ­ Continued

If the amount you are looking up from the worksheet is ­ At least But less than

(Caution. This is not a tax table.)

And your filing status is ­ Married filing jointly and you have ­ No Children One Child Two Children Three Children

Single, head of household, or qualifying widow(er) and you have ­ No Children One Child Two Children Three Children Your credit is ­

Your credit is ­

2,500 2,550 2,600 2,650 2,700 2,750 2,800 2,850 2,900 2,950 3,000 3,050 3,100 3,150 3,200 3,250 3,300 3,350 3,400 3,450 3,500 3,550 3,600 3,650 3,700 3,750 3,800 3,850 3,900 3,950 4,000 4,050 4,100 4,150 4,200 4,250 4,300 4,350 4,400 4,450 4,500 4,550 4,600 4,650 4,700 4,750 4,800 4,850 4,900 4,950 5,000 5,050 5,100 5,150 5,200 5,250 5,300 5,350 5,400 5,450

2,550 2,600 2,650 2,700 2,750 2,800 2,850 2,900 2,950 3,000 3,050 3,100 3,150 3,200 3,250 3,300 3,350 3,400 3,450 3,500 3,550 3,600 3,650 3,700 3,750 3,800 3,850 3,900 3,950 4,000 4,050 4,100 4,150 4,200 4,250 4,300 4,350 4,400 4,450 4,500 4,550 4,600 4,650 4,700 4,750 4,800 4,850 4,900 4,950 5,000 5,050 5,100 5,150 5,200 5,250 5,300 5,350 5,400 5,450 5,500

193 197 201 205 208 212 216 220 224 228 231 235 239 243 247 251 254 258 262 266 270 273 277 281 285 289 293 296 300 304 308 312 316 319 323 327 331 335 339 342 346 350 354 358 361 365 369 373 377 381 384 388 392 396 400 404 407 411 415 419

859 876 893 910 927 944 961 978 995 1,012 1,029 1,046 1,063 1,080 1,097 1,114 1,131 1,148 1,165 1,182 1,199 1,216 1,233 1,250 1,267 1,284 1,301 1,318 1,335 1,352 1,369 1,386 1,403 1,420 1,437 1,454 1,471 1,488 1,505 1,522 1,539 1,556 1,573 1,590 1,607 1,624 1,641 1,658 1,675 1,692 1,709 1,726 1,743 1,760 1,777 1,794 1,811 1,828 1,845 1,862

1,010 1,030 1,050 1,070 1,090 1,110 1,130 1,150 1,170 1,190 1,210 1,230 1,250 1,270 1,290 1,310 1,330 1,350 1,370 1,390 1,410 1,430 1,450 1,470 1,490 1,510 1,530 1,550 1,570 1,590 1,610 1,630 1,650 1,670 1,690 1,710 1,730 1,750 1,770 1,790 1,810 1,830 1,850 1,870 1,890 1,910 1,930 1,950 1,970 1,990 2,010 2,030 2,050 2,070 2,090 2,110 2,130 2,150 2,170 2,190

1,136 1,159 1,181 1,204 1,226 1,249 1,271 1,294 1,316 1,339 1,361 1,384 1,406 1,429 1,451 1,474 1,496 1,519 1,541 1,564 1,586 1,609 1,631 1,654 1,676 1,699 1,721 1,744 1,766 1,789 1,811 1,834 1,856 1,879 1,901 1,924 1,946 1,969 1,991 2,014 2,036 2,059 2,081 2,104 2,126 2,149 2,171 2,194 2,216 2,239 2,261 2,284 2,306 2,329 2,351 2,374 2,396 2,419 2,441 2,464

193 197 201 205 208 212 216 220 224 228 231 235 239 243 247 251 254 258 262 266 270 273 277 281 285 289 293 296 300 304 308 312 316 319 323 327 331 335 339 342 346 350 354 358 361 365 369 373 377 381 384 388 392 396 400 404 407 411 415 419

859 876 893 910 927 944 961 978 995 1,012 1,029 1,046 1,063 1,080 1,097 1,114 1,131 1,148 1,165 1,182 1,199 1,216 1,233 1,250 1,267 1,284 1,301 1,318 1,335 1,352 1,369 1,386 1,403 1,420 1,437 1,454 1,471 1,488 1,505 1,522 1,539 1,556 1,573 1,590 1,607 1,624 1,641 1,658 1,675 1,692 1,709 1,726 1,743 1,760 1,777 1,794 1,811 1,828 1,845 1,862

1,010 1,030 1,050 1,070 1,090 1,110 1,130 1,150 1,170 1,190 1,210 1,230 1,250 1,270 1,290 1,310 1,330 1,350 1,370 1,390 1,410 1,430 1,450 1,470 1,490 1,510 1,530 1,550 1,570 1,590 1,610 1,630 1,650 1,670 1,690 1,710 1,730 1,750 1,770 1,790 1,810 1,830 1,850 1,870 1,890 1,910 1,930 1,950 1,970 1,990 2,010 2,030 2,050 2,070 2,090 2,110 2,130 2,150 2,170 2,190

1,136 1,159 1,181 1,204 1,226 1,249 1,271 1,294 1,316 1,339 1,361 1,384 1,406 1,429 1,451 1,474 1,496 1,519 1,541 1,564 1,586 1,609 1,631 1,654 1,676 1,699 1,721 1,744 1,766 1,789 1,811 1,834 1,856 1,879 1,901 1,924 1,946 1,969 1,991 2,014 2,036 2,059 2,081 2,104 2,126 2,149 2,171 2,194 2,216 2,239 2,261 2,284 2,306 2,329 2,351 2,374 2,396 2,419 2,441 2,464

(Continued)

Need more information or forms? Visit IRS.gov.

- 44 -

2011 Earned Income Credit (EIC) Table ­ Continued

If the amount you are looking up from the worksheet is ­ At least But less than

(Caution. This is not a tax table.)

And your filing status is ­ Married filing jointly and you have ­ No Children One Child Two Children Three Children

Single, head of household, or qualifying widow(er) and you have ­ No Children One Child Two Children Three Children Your credit is ­

Your credit is ­

5,500 5,550 5,600 5,650 5,700 5,750 5,800 5,850 5,900 5,950 6,000 6,050 6,100 6,150 6,200 6,250 6,300 6,350 6,400 6,450 6,500 6,550 6,600 6,650 6,700 6,750 6,800 6,850 6,900 6,950 7,000 7,050 7,100 7,150 7,200 7,250 7,300 7,350 7,400 7,450 7,500 7,550 7,600 7,650 7,700 7,750 7,800 7,850 7,900 7,950 8,000 8,050 8,100 8,150 8,200 8,250 8,300 8,350 8,400 8,450

5,550 5,600 5,650 5,700 5,750 5,800 5,850 5,900 5,950 6,000 6,050 6,100 6,150 6,200 6,250 6,300 6,350 6,400 6,450 6,500 6,550 6,600 6,650 6,700 6,750 6,800 6,850 6,900 6,950 7,000 7,050 7,100 7,150 7,200 7,250 7,300 7,350 7,400 7,450 7,500 7,550 7,600 7,650 7,700 7,750 7,800 7,850 7,900 7,950 8,000 8,050 8,100 8,150 8,200 8,250 8,300 8,350 8,400 8,450 8,500

423 426 430 434 438 442 446 449 453 457 461 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 462 458 454 450 446 443 439 435 431 427 423 420 416 412 408 404 400 397

1,879 1,896 1,913 1,930 1,947 1,964 1,981 1,998 2,015 2,032 2,049 2,066 2,083 2,100 2,117 2,134 2,151 2,168 2,185 2,202 2,219 2,236 2,253 2,270 2,287 2,304 2,321 2,338 2,355 2,372 2,389 2,406 2,423 2,440 2,457 2,474 2,491 2,508 2,525 2,542 2,559 2,576 2,593 2,610 2,627 2,644 2,661 2,678 2,695 2,712 2,729 2,746 2,763 2,780 2,797 2,814 2,831 2,848 2,865 2,882

2,210 2,230 2,250 2,270 2,290 2,310 2,330 2,350 2,370 2,390 2,410 2,430 2,450 2,470 2,490 2,510 2,530 2,550 2,570 2,590 2,610 2,630 2,650 2,670 2,690 2,710 2,730 2,750 2,770 2,790 2,810 2,830 2,850 2,870 2,890 2,910 2,930 2,950 2,970 2,990 3,010 3,030 3,050 3,070 3,090 3,110 3,130 3,150 3,170 3,190 3,210 3,230 3,250 3,270 3,290 3,310 3,330 3,350 3,370 3,390

2,486 2,509 2,531 2,554 2,576 2,599 2,621 2,644 2,666 2,689 2,711 2,734 2,756 2,779 2,801 2,824 2,846 2,869 2,891 2,914 2,936 2,959 2,981 3,004 3,026 3,049 3,071 3,094 3,116 3,139 3,161 3,184 3,206 3,229 3,251 3,274 3,296 3,319 3,341 3,364 3,386 3,409 3,431 3,454 3,476 3,499 3,521 3,544 3,566 3,589 3,611 3,634 3,656 3,679 3,701 3,724 3,746 3,769 3,791 3,814

423 426 430 434 438 442 446 449 453 457 461 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464

1,879 1,896 1,913 1,930 1,947 1,964 1,981 1,998 2,015 2,032 2,049 2,066 2,083 2,100 2,117 2,134 2,151 2,168 2,185 2,202 2,219 2,236 2,253 2,270 2,287 2,304 2,321 2,338 2,355 2,372 2,389 2,406 2,423 2,440 2,457 2,474 2,491 2,508 2,525 2,542 2,559 2,576 2,593 2,610 2,627 2,644 2,661 2,678 2,695 2,712 2,729 2,746 2,763 2,780 2,797 2,814 2,831 2,848 2,865 2,882

2,210 2,230 2,250 2,270 2,290 2,310 2,330 2,350 2,370 2,390 2,410 2,430 2,450 2,470 2,490 2,510 2,530 2,550 2,570 2,590 2,610 2,630 2,650 2,670 2,690 2,710 2,730 2,750 2,770 2,790 2,810 2,830 2,850 2,870 2,890 2,910 2,930 2,950 2,970 2,990 3,010 3,030 3,050 3,070 3,090 3,110 3,130 3,150 3,170 3,190 3,210 3,230 3,250 3,270 3,290 3,310 3,330 3,350 3,370 3,390

2,486 2,509 2,531 2,554 2,576 2,599 2,621 2,644 2,666 2,689 2,711 2,734 2,756 2,779 2,801 2,824 2,846 2,869 2,891 2,914 2,936 2,959 2,981 3,004 3,026 3,049 3,071 3,094 3,116 3,139 3,161 3,184 3,206 3,229 3,251 3,274 3,296 3,319 3,341 3,364 3,386 3,409 3,431 3,454 3,476 3,499 3,521 3,544 3,566 3,589 3,611 3,634 3,656 3,679 3,701 3,724 3,746 3,769 3,791 3,814

(Continued)

- 45 -

Need more information or forms? Visit IRS.gov.

2011 Earned Income Credit (EIC) Table ­ Continued

If the amount you are looking up from the worksheet is ­ At least But less than

(Caution. This is not a tax table.)

And your filing status is ­ Married filing jointly and you have ­ No Children One Child Two Children Three Children

Single, head of household, or qualifying widow(er) and you have ­ No Children One Child Two Children Three Children Your credit is ­

Your credit is ­

8,500 8,550 8,600 8,650 8,700 8,750 8,800 8,850 8,900 8,950 9,000 9,050 9,100 9,150 9,200 9,250 9,300 9,350 9,400 9,450 9,500 9,550 9,600 9,650 9,700 9,750 9,800 9,850 9,900 9,950 10,000 10,050 10,100 10,150 10,200 10,250 10,300 10,350 10,400 10,450 10,500 10,550 10,600 10,650 10,700 10,750 10,800 10,850 10,900 10,950 11,000 11,050 11,100 11,150 11,200 11,250 11,300 11,350 11,400 11,450

8,550 8,600 8,650 8,700 8,750 8,800 8,850 8,900 8,950 9,000 9,050 9,100 9,150 9,200 9,250 9,300 9,350 9,400 9,450 9,500 9,550 9,600 9,650 9,700 9,750 9,800 9,850 9,900 9,950 10,000 10,050 10,100 10,150 10,200 10,250 10,300 10,350 10,400 10,450 10,500 10,550 10,600 10,650 10,700 10,750 10,800 10,850 10,900 10,950 11,000 11,050 11,100 11,150 11,200 11,250 11,300 11,350 11,400 11,450 11,500

393 389 385 381 378 374 370 366 362 358 355 351 347 343 339 335 332 328 324 320 316 313 309 305 301 297 293 290 286 282 278 274 270 267 263 259 255 251 247 244 240 236 232 228 225 221 217 213 209 205 202 198 194 190 186 182 179 175 171 167

2,899 2,916 2,933 2,950 2,967 2,984 3,001 3,018 3,035 3,052 3,069 3,086 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094

3,410 3,430 3,450 3,470 3,490 3,510 3,530 3,550 3,570 3,590 3,610 3,630 3,650 3,670 3,690 3,710 3,730 3,750 3,770 3,790 3,810 3,830 3,850 3,870 3,890 3,910 3,930 3,950 3,970 3,990 4,010 4,030 4,050 4,070 4,090 4,110 4,130 4,150 4,170 4,190 4,210 4,230 4,250 4,270 4,290 4,310 4,330 4,350 4,370 4,390 4,410 4,430 4,450 4,470 4,490 4,510 4,530 4,550 4,570 4,590

3,836 3,859 3,881 3,904 3,926 3,949 3,971 3,994 4,016 4,039 4,061 4,084 4,106 4,129 4,151 4,174 4,196 4,219 4,241 4,264 4,286 4,309 4,331 4,354 4,376 4,399 4,421 4,444 4,466 4,489 4,511 4,534 4,556 4,579 4,601 4,624 4,646 4,669 4,691 4,714 4,736 4,759 4,781 4,804 4,826 4,849 4,871 4,894 4,916 4,939 4,961 4,984 5,006 5,029 5,051 5,074 5,096 5,119 5,141 5,164

464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464

2,899 2,916 2,933 2,950 2,967 2,984 3,001 3,018 3,035 3,052 3,069 3,086 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094

3,410 3,430 3,450 3,470 3,490 3,510 3,530 3,550 3,570 3,590 3,610 3,630 3,650 3,670 3,690 3,710 3,730 3,750 3,770 3,790 3,810 3,830 3,850 3,870 3,890 3,910 3,930 3,950 3,970 3,990 4,010 4,030 4,050 4,070 4,090 4,110 4,130 4,150 4,170 4,190 4,210 4,230 4,250 4,270 4,290 4,310 4,330 4,350 4,370 4,390 4,410 4,430 4,450 4,470 4,490 4,510 4,530 4,550 4,570 4,590

3,836 3,859 3,881 3,904 3,926 3,949 3,971 3,994 4,016 4,039 4,061 4,084 4,106 4,129 4,151 4,174 4,196 4,219 4,241 4,264 4,286 4,309 4,331 4,354 4,376 4,399 4,421 4,444 4,466 4,489 4,511 4,534 4,556 4,579 4,601 4,624 4,646 4,669 4,691 4,714 4,736 4,759 4,781 4,804 4,826 4,849 4,871 4,894 4,916 4,939 4,961 4,984 5,006 5,029 5,051 5,074 5,096 5,119 5,141 5,164

(Continued)

Need more information or forms? Visit IRS.gov.

- 46 -

2011 Earned Income Credit (EIC) Table ­ Continued

If the amount you are looking up from the worksheet is ­ At least But less than

(Caution. This is not a tax table.)

And your filing status is ­ Married filing jointly and you have ­ No Children One Child Two Children Three Children

Single, head of household, or qualifying widow(er) and you have ­ No Children One Child Two Children Three Children Your credit is ­

Your credit is ­

11,500 11,550 11,600 11,650 11,700 11,750 11,800 11,850 11,900 11,950 12,000 12,050 12,100 12,150 12,200 12,250 12,300 12,350 12,400 12,450 12,500 12,550 12,600 12,650 12,700 12,750 12,800 12,850 12,900 12,950 13,000 13,050 13,100 13,150 13,200 13,250 13,300 13,350 13,400 13,450 13,500 13,550 13,600 13,650 13,700 13,750 13,800 13,850 13,900 13,950 14,000 14,050 14,100 14,150 14,200 14,250 14,300 14,350 14,400 14,450

11,550 11,600 11,650 11,700 11,750 11,800 11,850 11,900 11,950 12,000 12,050 12,100 12,150 12,200 12,250 12,300 12,350 12,400 12,450 12,500 12,550 12,600 12,650 12,700 12,750 12,800 12,850 12,900 12,950 13,000 13,050 13,100 13,150 13,200 13,250 13,300 13,350 13,400 13,450 13,500 13,550 13,600 13,650 13,700 13,750 13,800 13,850 13,900 13,950 14,000 14,050 14,100 14,150 14,200 14,250 14,300 14,350 14,400 14,450 14,500

163 160 156 152 148 144 140 137 133 129 125 121 117 114 110 106 102 98 94 91 87 83 79 75 72 68 64 60 56 52 49 45 41 37 33 29 26 22 18 14 10 7 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094

4,610 4,630 4,650 4,670 4,690 4,710 4,730 4,750 4,770 4,790 4,810 4,830 4,850 4,870 4,890 4,910 4,930 4,950 4,970 4,990 5,010 5,030 5,050 5,070 5,090 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112

5,186 5,209 5,231 5,254 5,276 5,299 5,321 5,344 5,366 5,389 5,411 5,434 5,456 5,479 5,501 5,524 5,546 5,569 5,591 5,614 5,636 5,659 5,681 5,704 5,726 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751

464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 464 460 456 452 449 445 441 437 433 430 426 422 418 414 410 407 403 399 395 391 387 384 380 376 372 368 365 361 357 353 349 345 342 338 334 330 326

3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094

4,610 4,630 4,650 4,670 4,690 4,710 4,730 4,750 4,770 4,790 4,810 4,830 4,850 4,870 4,890 4,910 4,930 4,950 4,970 4,990 5,010 5,030 5,050 5,070 5,090 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112

5,186 5,209 5,231 5,254 5,276 5,299 5,321 5,344 5,366 5,389 5,411 5,434 5,456 5,479 5,501 5,524 5,546 5,569 5,591 5,614 5,636 5,659 5,681 5,704 5,726 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751

(Continued)

- 47 -

Need more information or forms? Visit IRS.gov.

2011 Earned Income Credit (EIC) Table ­ Continued

If the amount you are looking up from the worksheet is ­ At least But less than

(Caution. This is not a tax table.)

And your filing status is ­ Married filing jointly and you have ­ No Children One Child Two Children Three Children

Single, head of household, or qualifying widow(er) and you have ­ No Children One Child Two Children Three Children Your credit is ­

Your credit is ­

14,500 14,550 14,600 14,650 14,700 14,750 14,800 14,850 14,900 14,950 15,000 15,050 15,100 15,150 15,200 15,250 15,300 15,350 15,400 15,450 15,500 15,550 15,600 15,650 15,700 15,750 15,800 15,850 15,900 15,950 16,000 16,050 16,100 16,150 16,200 16,250 16,300 16,350 16,400 16,450 16,500 16,550 16,600 16,650 16,700 16,750 16,800 16,850 16,900 16,950 17,000 17,050 17,100 17,150 17,200 17,250 17,300 17,350 17,400 17,450

14,550 14,600 14,650 14,700 14,750 14,800 14,850 14,900 14,950 15,000 15,050 15,100 15,150 15,200 15,250 15,300 15,350 15,400 15,450 15,500 15,550 15,600 15,650 15,700 15,750 15,800 15,850 15,900 15,950 16,000 16,050 16,100 16,150 16,200 16,250 16,300 16,350 16,400 16,450 16,500 16,550 16,600 16,650 16,700 16,750 16,800 16,850 16,900 16,950 17,000 17,050 17,100 17,150 17,200 17,250 17,300 17,350 17,400 17,450 17,500

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,088 3,080 3,072 3,064 3,056 3,048 3,040 3,032 3,024 3,016 3,009 3,001 2,993 2,985 2,977 2,969

5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,105 5,094 5,084 5,073 5,063 5,052 5,041 5,031 5,020 5,010 4,999 4,989 4,978 4,968 4,957 4,947

5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,744 5,733 5,723 5,712 5,702 5,691 5,680 5,670 5,659 5,649 5,638 5,628 5,617 5,607 5,596 5,586

322 319 315 311 307 303 299 296 292 288 284 280 277 273 269 265 261 257 254 250 246 242 238 234 231 227 223 219 215 212 208 204 200 196 192 189 185 181 177 173 169 166 162 158 154 150 146 143 139 135 131 127 124 120 116 112 108 104 101 97

3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094

5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112

5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751

(Continued)

Need more information or forms? Visit IRS.gov.

- 48 -

2011 Earned Income Credit (EIC) Table ­ Continued

If the amount you are looking up from the worksheet is ­ At least But less than

(Caution. This is not a tax table.)

And your filing status is ­ Married filing jointly and you have ­ No Children One Child Two Children Three Children

Single, head of household, or qualifying widow(er) and you have ­ No Children One Child Two Children Three Children Your credit is ­

Your credit is ­

17,500 17,550 17,600 17,650 17,700 17,750 17,800 17,850 17,900 17,950 18,000 18,050 18,100 18,150 18,200 18,250 18,300 18,350 18,400 18,450 18,500 18,550 18,600 18,650 18,700 18,750 18,800 18,850 18,900 18,950 19,000 19,050 19,100 19,150 19,200 19,250 19,300 19,350 19,400 19,450 19,500 19,550 19,600 19,650 19,700 19,750 19,800 19,850 19,900 19,950 20,000 20,050 20,100 20,150 20,200 20,250 20,300 20,350 20,400 20,450

17,550 17,600 17,650 17,700 17,750 17,800 17,850 17,900 17,950 18,000 18,050 18,100 18,150 18,200 18,250 18,300 18,350 18,400 18,450 18,500 18,550 18,600 18,650 18,700 18,750 18,800 18,850 18,900 18,950 19,000 19,050 19,100 19,150 19,200 19,250 19,300 19,350 19,400 19,450 19,500 19,550 19,600 19,650 19,700 19,750 19,800 19,850 19,900 19,950 20,000 20,050 20,100 20,150 20,200 20,250 20,300 20,350 20,400 20,450 20,500

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2,961 2,953 2,945 2,937 2,929 2,921 2,913 2,905 2,897 2,889 2,881 2,873 2,865 2,857 2,849 2,841 2,833 2,825 2,817 2,809 2,801 2,793 2,785 2,777 2,769 2,761 2,753 2,745 2,737 2,729 2,721 2,713 2,705 2,697 2,689 2,681 2,673 2,665 2,657 2,649 2,641 2,633 2,625 2,617 2,609 2,601 2,593 2,585 2,577 2,569 2,561 2,553 2,545 2,537 2,529 2,521 2,513 2,505 2,497 2,489

4,936 4,926 4,915 4,905 4,894 4,883 4,873 4,862 4,852 4,841 4,831 4,820 4,810 4,799 4,789 4,778 4,768 4,757 4,747 4,736 4,726 4,715 4,704 4,694 4,683 4,673 4,662 4,652 4,641 4,631 4,620 4,610 4,599 4,589 4,578 4,568 4,557 4,547 4,536 4,525 4,515 4,504 4,494 4,483 4,473 4,462 4,452 4,441 4,431 4,420 4,410 4,399 4,389 4,378 4,368 4,357 4,346 4,336 4,325 4,315

5,575 5,565 5,554 5,544 5,533 5,522 5,512 5,501 5,491 5,480 5,470 5,459 5,449 5,438 5,428 5,417 5,407 5,396 5,386 5,375 5,365 5,354 5,343 5,333 5,322 5,312 5,301 5,291 5,280 5,270 5,259 5,249 5,238 5,228 5,217 5,207 5,196 5,186 5,175 5,164 5,154 5,143 5,133 5,122 5,112 5,101 5,091 5,080 5,070 5,059 5,049 5,038 5,028 5,017 5,007 4,996 4,985 4,975 4,964 4,954

93 89 85 81 78 74 70 66 62 59 55 51 47 43 39 36 32 28 24 20 16 13 9 5 * 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094

5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112

5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751

* If the amount you are looking up from the worksheet is at least $18,700 but less than $18,740, and you have no qualifying child, your credit is $2. Otherwise, you cannot take the credit.

(Continued)

- 49 -

Need more information or forms? Visit IRS.gov.

2011 Earned Income Credit (EIC) Table ­ Continued

If the amount you are looking up from the worksheet is ­ At least But less than

(Caution. This is not a tax table.)

And your filing status is ­ Married filing jointly and you have ­ No Children One Child Two Children Three Children

Single, head of household, or qualifying widow(er) and you have ­ No Children One Child Two Children Three Children Your credit is ­

Your credit is ­

20,500 20,550 20,600 20,650 20,700 20,750 20,800 20,850 20,900 20,950 21,000 21,050 21,100 21,150 21,200 21,250 21,300 21,350 21,400 21,450 21,500 21,550 21,600 21,650 21,700 21,750 21,800 21,850 21,900 21,950 22,000 22,050 22,100 22,150 22,200 22,250 22,300 22,350 22,400 22,450 22,500 22,550 22,600 22,650 22,700 22,750 22,800 22,850 22,900 22,950 23,000 23,050 23,100 23,150 23,200 23,250 23,300 23,350 23,400 23,450

20,550 20,600 20,650 20,700 20,750 20,800 20,850 20,900 20,950 21,000 21,050 21,100 21,150 21,200 21,250 21,300 21,350 21,400 21,450 21,500 21,550 21,600 21,650 21,700 21,750 21,800 21,850 21,900 21,950 22,000 22,050 22,100 22,150 22,200 22,250 22,300 22,350 22,400 22,450 22,500 22,550 22,600 22,650 22,700 22,750 22,800 22,850 22,900 22,950 23,000 23,050 23,100 23,150 23,200 23,250 23,300 23,350 23,400 23,450 23,500

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2,481 2,473 2,465 2,457 2,449 2,441 2,433 2,425 2,417 2,409 2,401 2,393 2,385 2,377 2,369 2,361 2,353 2,345 2,337 2,329 2,321 2,313 2,305 2,297 2,289 2,281 2,273 2,265 2,257 2,249 2,241 2,233 2,225 2,217 2,210 2,202 2,194 2,186 2,178 2,170 2,162 2,154 2,146 2,138 2,130 2,122 2,114 2,106 2,098 2,090 2,082 2,074 2,066 2,058 2,050 2,042 2,034 2,026 2,018 2,010

4,304 4,294 4,283 4,273 4,262 4,252 4,241 4,231 4,220 4,210 4,199 4,189 4,178 4,167 4,157 4,146 4,136 4,125 4,115 4,104 4,094 4,083 4,073 4,062 4,052 4,041 4,031 4,020 4,010 3,999 3,988 3,978 3,967 3,957 3,946 3,936 3,925 3,915 3,904 3,894 3,883 3,873 3,862 3,852 3,841 3,830 3,820 3,809 3,799 3,788 3,778 3,767 3,757 3,746 3,736 3,725 3,715 3,704 3,694 3,683

4,943 4,933 4,922 4,912 4,901 4,891 4,880 4,870 4,859 4,849 4,838 4,828 4,817 4,806 4,796 4,785 4,775 4,764 4,754 4,743 4,733 4,722 4,712 4,701 4,691 4,680 4,670 4,659 4,649 4,638 4,627 4,617 4,606 4,596 4,585 4,575 4,564 4,554 4,543 4,533 4,522 4,512 4,501 4,491 4,480 4,469 4,459 4,448 4,438 4,427 4,417 4,406 4,396 4,385 4,375 4,364 4,354 4,343 4,333 4,322

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,094 3,085 3,077 3,069 3,061 3,053 3,045 3,037 3,029 3,021 3,013 3,005 2,997 2,989 2,981 2,973 2,965 2,957 2,949 2,941 2,933 2,925 2,917 2,909 2,901 2,893 2,885 2,877 2,869 2,861 2,854 2,846 2,838 2,830 2,822

5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,112 5,100 5,090 5,079 5,069 5,058 5,048 5,037 5,027 5,016 5,006 4,995 4,985 4,974 4,964 4,953 4,942 4,932 4,921 4,911 4,900 4,890 4,879 4,869 4,858 4,848 4,837 4,827 4,816 4,806 4,795 4,785 4,774 4,763 4,753

5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,751 5,739 5,729 5,718 5,708 5,697 5,687 5,676 5,666 5,655 5,645 5,634 5,624 5,613 5,603 5,592 5,581 5,571 5,560 5,550 5,539 5,529 5,518 5,508 5,497 5,487 5,476 5,466 5,455 5,445 5,434 5,424 5,413 5,402 5,392

(Continued)

Need more information or forms? Visit IRS.gov.

- 50 -

2011 Earned Income Credit (EIC) Table ­ Continued

If the amount you are looking up from the worksheet is ­ At least But less than

(Caution. This is not a tax table.)

And your filing status is ­ Married filing jointly and you have ­ No Children One Child Two Children Three Children

Single, head of household, or qualifying widow(er) and you have ­ No Children One Child Two Children Three Children Your credit is ­

Your credit is ­

23,500 23,550 23,600 23,650 23,700 23,750 23,800 23,850 23,900 23,950 24,000 24,050 24,100 24,150 24,200 24,250 24,300 24,350 24,400 24,450 24,500 24,550 24,600 24,650 24,700 24,750 24,800 24,850 24,900 24,950 25,000 25,050 25,100 25,150 25,200 25,250 25,300 25,350 25,400 25,450 25,500 25,550 25,600 25,650 25,700 25,750 25,800 25,850 25,900 25,950 26,000 26,050 26,100 26,150 26,200 26,250 26,300 26,350 26,400 26,450

23,550 23,600 23,650 23,700 23,750 23,800 23,850 23,900 23,950 24,000 24,050 24,100 24,150 24,200 24,250 24,300 24,350 24,400 24,450 24,500 24,550 24,600 24,650 24,700 24,750 24,800 24,850 24,900 24,950 25,000 25,050 25,100 25,150 25,200 25,250 25,300 25,350 25,400 25,450 25,500 25,550 25,600 25,650 25,700 25,750 25,800 25,850 25,900 25,950 26,000 26,050 26,100 26,150 26,200 26,250 26,300 26,350 26,400 26,450 26,500

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2,002 1,994 1,986 1,978 1,970 1,962 1,954 1,946 1,938 1,930 1,922 1,914 1,906 1,898 1,890 1,882 1,874 1,866 1,858 1,850 1,842 1,834 1,826 1,818 1,810 1,802 1,794 1,786 1,778 1,770 1,762 1,754 1,746 1,738 1,730 1,722 1,714 1,706 1,698 1,690 1,682 1,674 1,666 1,658 1,650 1,642 1,634 1,626 1,618 1,610 1,602 1,594 1,586 1,578 1,570 1,562 1,554 1,546 1,538 1,530

3,673 3,662 3,651 3,641 3,630 3,620 3,609 3,599 3,588 3,578 3,567 3,557 3,546 3,536 3,525 3,515 3,504 3,494 3,483 3,472 3,462 3,451 3,441 3,430 3,420 3,409 3,399 3,388 3,378 3,367 3,357 3,346 3,336 3,325 3,315 3,304 3,293 3,283 3,272 3,262 3,251 3,241 3,230 3,220 3,209 3,199 3,188 3,178 3,167 3,157 3,146 3,136 3,125 3,114 3,104 3,093 3,083 3,072 3,062 3,051

4,312 4,301 4,290 4,280 4,269 4,259 4,248 4,238 4,227 4,217 4,206 4,196 4,185 4,175 4,164 4,154 4,143 4,133 4,122 4,111 4,101 4,090 4,080 4,069 4,059 4,048 4,038 4,027 4,017 4,006 3,996 3,985 3,975 3,964 3,954 3,943 3,932 3,922 3,911 3,901 3,890 3,880 3,869 3,859 3,848 3,838 3,827 3,817 3,806 3,796 3,785 3,775 3,764 3,753 3,743 3,732 3,722 3,711 3,701 3,690

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2,814 2,806 2,798 2,790 2,782 2,774 2,766 2,758 2,750 2,742 2,734 2,726 2,718 2,710 2,702 2,694 2,686 2,678 2,670 2,662 2,654 2,646 2,638 2,630 2,622 2,614 2,606 2,598 2,590 2,582 2,574 2,566 2,558 2,550 2,542 2,534 2,526 2,518 2,510 2,502 2,494 2,486 2,478 2,470 2,462 2,454 2,446 2,438 2,430 2,422 2,414 2,406 2,398 2,390 2,382 2,374 2,366 2,358 2,350 2,342

4,742 4,732 4,721 4,711 4,700 4,690 4,679 4,669 4,658 4,648 4,637 4,627 4,616 4,606 4,595 4,584 4,574 4,563 4,553 4,542 4,532 4,521 4,511 4,500 4,490 4,479 4,469 4,458 4,448 4,437 4,426 4,416 4,405 4,395 4,384 4,374 4,363 4,353 4,342 4,332 4,321 4,311 4,300 4,290 4,279 4,269 4,258 4,247 4,237 4,226 4,216 4,205 4,195 4,184 4,174 4,163 4,153 4,142 4,132 4,121

5,381 5,371 5,360 5,350 5,339 5,329 5,318 5,308 5,297 5,287 5,276 5,266 5,255 5,245 5,234 5,223 5,213 5,202 5,192 5,181 5,171 5,160 5,150 5,139 5,129 5,118 5,108 5,097 5,087 5,076 5,065 5,055 5,044 5,034 5,023 5,013 5,002 4,992 4,981 4,971 4,960 4,950 4,939 4,929 4,918 4,908 4,897 4,886 4,876 4,865 4,855 4,844 4,834 4,823 4,813 4,802 4,792 4,781 4,771 4,760

(Continued)

- 51 -

Need more information or forms? Visit IRS.gov.

2011 Earned Income Credit (EIC) Table ­ Continued

If the amount you are looking up from the worksheet is ­ At least But less than

(Caution. This is not a tax table.)

And your filing status is ­ Married filing jointly and you have ­ No Children One Child Two Children Three Children

Single, head of household, or qualifying widow(er) and you have ­ No Children One Child Two Children Three Children Your credit is ­

Your credit is ­

26,500 26,550 26,600 26,650 26,700 26,750 26,800 26,850 26,900 26,950 27,000 27,050 27,100 27,150 27,200 27,250 27,300 27,350 27,400 27,450 27,500 27,550 27,600 27,650 27,700 27,750 27,800 27,850 27,900 27,950 28,000 28,050 28,100 28,150 28,200 28,250 28,300 28,350 28,400 28,450 28,500 28,550 28,600 28,650 28,700 28,750 28,800 28,850 28,900 28,950 29,000 29,050 29,100 29,150 29,200 29,250 29,300 29,350 29,400 29,450

26,550 26,600 26,650 26,700 26,750 26,800 26,850 26,900 26,950 27,000 27,050 27,100 27,150 27,200 27,250 27,300 27,350 27,400 27,450 27,500 27,550 27,600 27,650 27,700 27,750 27,800 27,850 27,900 27,950 28,000 28,050 28,100 28,150 28,200 28,250 28,300 28,350 28,400 28,450 28,500 28,550 28,600 28,650 28,700 28,750 28,800 28,850 28,900 28,950 29,000 29,050 29,100 29,150 29,200 29,250 29,300 29,350 29,400 29,450 29,500

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

1,522 1,514 1,506 1,498 1,490 1,482 1,474 1,466 1,458 1,450 1,442 1,434 1,426 1,418 1,411 1,403 1,395 1,387 1,379 1,371 1,363 1,355 1,347 1,339 1,331 1,323 1,315 1,307 1,299 1,291 1,283 1,275 1,267 1,259 1,251 1,243 1,235 1,227 1,219 1,211 1,203 1,195 1,187 1,179 1,171 1,163 1,155 1,147 1,139 1,131 1,123 1,115 1,107 1,099 1,091 1,083 1,075 1,067 1,059 1,051

3,041 3,030 3,020 3,009 2,999 2,988 2,978 2,967 2,957 2,946 2,935 2,925 2,914 2,904 2,893 2,883 2,872 2,862 2,851 2,841 2,830 2,820 2,809 2,799 2,788 2,777 2,767 2,756 2,746 2,735 2,725 2,714 2,704 2,693 2,683 2,672 2,662 2,651 2,641 2,630 2,620 2,609 2,598 2,588 2,577 2,567 2,556 2,546 2,535 2,525 2,514 2,504 2,493 2,483 2,472 2,462 2,451 2,441 2,430 2,419

3,680 3,669 3,659 3,648 3,638 3,627 3,617 3,606 3,596 3,585 3,574 3,564 3,553 3,543 3,532 3,522 3,511 3,501 3,490 3,480 3,469 3,459 3,448 3,438 3,427 3,416 3,406 3,395 3,385 3,374 3,364 3,353 3,343 3,332 3,322 3,311 3,301 3,290 3,280 3,269 3,259 3,248 3,237 3,227 3,216 3,206 3,195 3,185 3,174 3,164 3,153 3,143 3,132 3,122 3,111 3,101 3,090 3,080 3,069 3,058

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2,334 2,326 2,318 2,310 2,302 2,294 2,286 2,278 2,270 2,262 2,254 2,246 2,238 2,230 2,222 2,214 2,206 2,198 2,190 2,182 2,174 2,166 2,158 2,150 2,142 2,134 2,126 2,118 2,110 2,102 2,094 2,086 2,078 2,070 2,062 2,055 2,047 2,039 2,031 2,023 2,015 2,007 1,999 1,991 1,983 1,975 1,967 1,959 1,951 1,943 1,935 1,927 1,919 1,911 1,903 1,895 1,887 1,879 1,871 1,863

4,111 4,100 4,090 4,079 4,068 4,058 4,047 4,037 4,026 4,016 4,005 3,995 3,984 3,974 3,963 3,953 3,942 3,932 3,921 3,911 3,900 3,889 3,879 3,868 3,858 3,847 3,837 3,826 3,816 3,805 3,795 3,784 3,774 3,763 3,753 3,742 3,732 3,721 3,710 3,700 3,689 3,679 3,668 3,658 3,647 3,637 3,626 3,616 3,605 3,595 3,584 3,574 3,563 3,553 3,542 3,531 3,521 3,510 3,500 3,489

4,750 4,739 4,729 4,718 4,707 4,697 4,686 4,676 4,665 4,655 4,644 4,634 4,623 4,613 4,602 4,592 4,581 4,571 4,560 4,550 4,539 4,528 4,518 4,507 4,497 4,486 4,476 4,465 4,455 4,444 4,434 4,423 4,413 4,402 4,392 4,381 4,371 4,360 4,349 4,339 4,328 4,318 4,307 4,297 4,286 4,276 4,265 4,255 4,244 4,234 4,223 4,213 4,202 4,192 4,181 4,170 4,160 4,149 4,139 4,128

(Continued)

Need more information or forms? Visit IRS.gov.

- 52 -

2011 Earned Income Credit (EIC) Table ­ Continued

If the amount you are looking up from the worksheet is ­ At least But less than

(Caution. This is not a tax table.)

And your filing status is ­ Married filing jointly and you have ­ No Children One Child Two Children Three Children

Single, head of household, or qualifying widow(er) and you have ­ No Children One Child Two Children Three Children Your credit is ­

Your credit is ­

29,500 29,550 29,600 29,650 29,700 29,750 29,800 29,850 29,900 29,950 30,000 30,050 30,100 30,150 30,200 30,250 30,300 30,350 30,400 30,450 30,500 30,550 30,600 30,650 30,700 30,750 30,800 30,850 30,900 30,950 31,000 31,050 31,100 31,150 31,200 31,250 31,300 31,350 31,400 31,450 31,500 31,550 31,600 31,650 31,700 31,750 31,800 31,850 31,900 31,950 32,000 32,050 32,100 32,150 32,200 32,250 32,300 32,350 32,400 32,450

29,550 29,600 29,650 29,700 29,750 29,800 29,850 29,900 29,950 30,000 30,050 30,100 30,150 30,200 30,250 30,300 30,350 30,400 30,450 30,500 30,550 30,600 30,650 30,700 30,750 30,800 30,850 30,900 30,950 31,000 31,050 31,100 31,150 31,200 31,250 31,300 31,350 31,400 31,450 31,500 31,550 31,600 31,650 31,700 31,750 31,800 31,850 31,900 31,950 32,000 32,050 32,100 32,150 32,200 32,250 32,300 32,350 32,400 32,450 32,500

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

1,043 1,035 1,027 1,019 1,011 1,003 995 987 979 971 963 955 947 939 931 923 915 907 899 891 883 875 867 859 851 843 835 827 819 811 803 795 787 779 771 763 755 747 739 731 723 715 707 699 691 683 675 667 659 651 643 635 627 619 612 604 596 588 580 572

2,409 2,398 2,388 2,377 2,367 2,356 2,346 2,335 2,325 2,314 2,304 2,293 2,283 2,272 2,262 2,251 2,240 2,230 2,219 2,209 2,198 2,188 2,177 2,167 2,156 2,146 2,135 2,125 2,114 2,104 2,093 2,083 2,072 2,061 2,051 2,040 2,030 2,019 2,009 1,998 1,988 1,977 1,967 1,956 1,946 1,935 1,925 1,914 1,904 1,893 1,882 1,872 1,861 1,851 1,840 1,830 1,819 1,809 1,798 1,788

3,048 3,037 3,027 3,016 3,006 2,995 2,985 2,974 2,964 2,953 2,943 2,932 2,922 2,911 2,901 2,890 2,879 2,869 2,858 2,848 2,837 2,827 2,816 2,806 2,795 2,785 2,774 2,764 2,753 2,743 2,732 2,722 2,711 2,700 2,690 2,679 2,669 2,658 2,648 2,637 2,627 2,616 2,606 2,595 2,585 2,574 2,564 2,553 2,543 2,532 2,521 2,511 2,500 2,490 2,479 2,469 2,458 2,448 2,437 2,427

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

1,855 1,847 1,839 1,831 1,823 1,815 1,807 1,799 1,791 1,783 1,775 1,767 1,759 1,751 1,743 1,735 1,727 1,719 1,711 1,703 1,695 1,687 1,679 1,671 1,663 1,655 1,647 1,639 1,631 1,623 1,615 1,607 1,599 1,591 1,583 1,575 1,567 1,559 1,551 1,543 1,535 1,527 1,519 1,511 1,503 1,495 1,487 1,479 1,471 1,463 1,455 1,447 1,439 1,431 1,423 1,415 1,407 1,399 1,391 1,383

3,479 3,468 3,458 3,447 3,437 3,426 3,416 3,405 3,395 3,384 3,373 3,363 3,352 3,342 3,331 3,321 3,310 3,300 3,289 3,279 3,268 3,258 3,247 3,237 3,226 3,216 3,205 3,194 3,184 3,173 3,163 3,152 3,142 3,131 3,121 3,110 3,100 3,089 3,079 3,068 3,058 3,047 3,037 3,026 3,015 3,005 2,994 2,984 2,973 2,963 2,952 2,942 2,931 2,921 2,910 2,900 2,889 2,879 2,868 2,858

4,118 4,107 4,097 4,086 4,076 4,065 4,055 4,044 4,034 4,023 4,012 4,002 3,991 3,981 3,970 3,960 3,949 3,939 3,928 3,918 3,907 3,897 3,886 3,876 3,865 3,855 3,844 3,833 3,823 3,812 3,802 3,791 3,781 3,770 3,760 3,749 3,739 3,728 3,718 3,707 3,697 3,686 3,676 3,665 3,654 3,644 3,633 3,623 3,612 3,602 3,591 3,581 3,570 3,560 3,549 3,539 3,528 3,518 3,507 3,497

(Continued)

- 53 -

Need more information or forms? Visit IRS.gov.

2011 Earned Income Credit (EIC) Table ­ Continued

If the amount you are looking up from the worksheet is ­ At least But less than

(Caution. This is not a tax table.)

And your filing status is ­ Married filing jointly and you have ­ No Children One Child Two Children Three Children

Single, head of household, or qualifying widow(er) and you have ­ No Children One Child Two Children Three Children Your credit is ­

Your credit is ­

32,500 32,550 32,600 32,650 32,700 32,750 32,800 32,850 32,900 32,950 33,000 33,050 33,100 33,150 33,200 33,250 33,300 33,350 33,400 33,450 33,500 33,550 33,600 33,650 33,700 33,750 33,800 33,850 33,900 33,950 34,000 34,050 34,100 34,150 34,200 34,250 34,300 34,350 34,400 34,450 34,500 34,550 34,600 34,650 34,700 34,750 34,800 34,850 34,900 34,950 35,000 35,050 35,100 35,150 35,200 35,250 35,300 35,350 35,400 35,450

32,550 32,600 32,650 32,700 32,750 32,800 32,850 32,900 32,950 33,000 33,050 33,100 33,150 33,200 33,250 33,300 33,350 33,400 33,450 33,500 33,550 33,600 33,650 33,700 33,750 33,800 33,850 33,900 33,950 34,000 34,050 34,100 34,150 34,200 34,250 34,300 34,350 34,400 34,450 34,500 34,550 34,600 34,650 34,700 34,750 34,800 34,850 34,900 34,950 35,000 35,050 35,100 35,150 35,200 35,250 35,300 35,350 35,400 35,450 35,500

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

564 556 548 540 532 524 516 508 500 492 484 476 468 460 452 444 436 428 420 412 404 396 388 380 372 364 356 348 340 332 324 316 308 300 292 284 276 268 260 252 244 236 228 220 212 204 196 188 180 172 164 156 148 140 132 124 116 108 100 92

1,777 1,767 1,756 1,746 1,735 1,724 1,714 1,703 1,693 1,682 1,672 1,661 1,651 1,640 1,630 1,619 1,609 1,598 1,588 1,577 1,567 1,556 1,545 1,535 1,524 1,514 1,503 1,493 1,482 1,472 1,461 1,451 1,440 1,430 1,419 1,409 1,398 1,388 1,377 1,366 1,356 1,345 1,335 1,324 1,314 1,303 1,293 1,282 1,272 1,261 1,251 1,240 1,230 1,219 1,209 1,198 1,187 1,177 1,166 1,156

2,416 2,406 2,395 2,385 2,374 2,363 2,353 2,342 2,332 2,321 2,311 2,300 2,290 2,279 2,269 2,258 2,248 2,237 2,227 2,216 2,206 2,195 2,184 2,174 2,163 2,153 2,142 2,132 2,121 2,111 2,100 2,090 2,079 2,069 2,058 2,048 2,037 2,027 2,016 2,005 1,995 1,984 1,974 1,963 1,953 1,942 1,932 1,921 1,911 1,900 1,890 1,879 1,869 1,858 1,848 1,837 1,826 1,816 1,805 1,795

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

1,375 1,367 1,359 1,351 1,343 1,335 1,327 1,319 1,311 1,303 1,295 1,287 1,279 1,271 1,263 1,256 1,248 1,240 1,232 1,224 1,216 1,208 1,200 1,192 1,184 1,176 1,168 1,160 1,152 1,144 1,136 1,128 1,120 1,112 1,104 1,096 1,088 1,080 1,072 1,064 1,056 1,048 1,040 1,032 1,024 1,016 1,008 1,000 992 984 976 968 960 952 944 936 928 920 912 904

2,847 2,836 2,826 2,815 2,805 2,794 2,784 2,773 2,763 2,752 2,742 2,731 2,721 2,710 2,700 2,689 2,679 2,668 2,657 2,647 2,636 2,626 2,615 2,605 2,594 2,584 2,573 2,563 2,552 2,542 2,531 2,521 2,510 2,500 2,489 2,478 2,468 2,457 2,447 2,436 2,426 2,415 2,405 2,394 2,384 2,373 2,363 2,352 2,342 2,331 2,320 2,310 2,299 2,289 2,278 2,268 2,257 2,247 2,236 2,226

3,486 3,475 3,465 3,454 3,444 3,433 3,423 3,412 3,402 3,391 3,381 3,370 3,360 3,349 3,339 3,328 3,318 3,307 3,296 3,286 3,275 3,265 3,254 3,244 3,233 3,223 3,212 3,202 3,191 3,181 3,170 3,160 3,149 3,139 3,128 3,117 3,107 3,096 3,086 3,075 3,065 3,054 3,044 3,033 3,023 3,012 3,002 2,991 2,981 2,970 2,959 2,949 2,938 2,928 2,917 2,907 2,896 2,886 2,875 2,865

(Continued)

Need more information or forms? Visit IRS.gov.

- 54 -

2011 Earned Income Credit (EIC) Table ­ Continued

If the amount you are looking up from the worksheet is ­ At least But less than

(Caution. This is not a tax table.)

And your filing status is ­ Married filing jointly and you have ­ No Children One Child Two Children Three Children

Single, head of household, or qualifying widow(er) and you have ­ No Children One Child Two Children Three Children Your credit is ­

Your credit is ­

35,500 35,550 35,600 35,650 35,700 35,750 35,800 35,850 35,900 35,950 36,000 36,050 36,100 36,150 36,200 36,250 36,300 36,350 36,400 36,450 36,500 36,550 36,600 36,650 36,700 36,750 36,800 36,850 36,900 36,950 37,000 37,050 37,100 37,150 37,200 37,250 37,300 37,350 37,400 37,450 37,500 37,550 37,600 37,650 37,700 37,750 37,800 37,850 37,900 37,950 38,000 38,050 38,100 38,150 38,200 38,250 38,300 38,350 38,400 38,450

35,550 35,600 35,650 35,700 35,750 35,800 35,850 35,900 35,950 36,000 36,050 36,100 36,150 36,200 36,250 36,300 36,350 36,400 36,450 36,500 36,550 36,600 36,650 36,700 36,750 36,800 36,850 36,900 36,950 37,000 37,050 37,100 37,150 37,200 37,250 37,300 37,350 37,400 37,450 37,500 37,550 37,600 37,650 37,700 37,750 37,800 37,850 37,900 37,950 38,000 38,050 38,100 38,150 38,200 38,250 38,300 38,350 38,400 38,450 38,500

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

84 76 68 60 52 44 36 28 20 12 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

1,145 1,135 1,124 1,114 1,103 1,093 1,082 1,072 1,061 1,051 1,040 1,030 1,019 1,008 998 987 977 966 956 945 935 924 914 903 893 882 872 861 851 840 829 819 808 798 787 777 766 756 745 735 724 714 703 693 682 671 661 650 640 629 619 608 598 587 577 566 556 545 535 524

1,784 1,774 1,763 1,753 1,742 1,732 1,721 1,711 1,700 1,690 1,679 1,669 1,658 1,647 1,637 1,626 1,616 1,605 1,595 1,584 1,574 1,563 1,553 1,542 1,532 1,521 1,511 1,500 1,490 1,479 1,468 1,458 1,447 1,437 1,426 1,416 1,405 1,395 1,384 1,374 1,363 1,353 1,342 1,332 1,321 1,310 1,300 1,289 1,279 1,268 1,258 1,247 1,237 1,226 1,216 1,205 1,195 1,184 1,174 1,163

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

896 888 880 872 864 856 848 840 832 824 816 808 800 792 784 776 768 760 752 744 736 728 720 712 704 696 688 680 672 664 656 648 640 632 624 616 608 600 592 584 576 568 560 552 544 536 528 520 512 504 496 488 480 472 464 457 449 441 433 425

2,215 2,205 2,194 2,184 2,173 2,163 2,152 2,141 2,131 2,120 2,110 2,099 2,089 2,078 2,068 2,057 2,047 2,036 2,026 2,015 2,005 1,994 1,984 1,973 1,962 1,952 1,941 1,931 1,920 1,910 1,899 1,889 1,878 1,868 1,857 1,847 1,836 1,826 1,815 1,805 1,794 1,783 1,773 1,762 1,752 1,741 1,731 1,720 1,710 1,699 1,689 1,678 1,668 1,657 1,647 1,636 1,626 1,615 1,604 1,594

2,854 2,844 2,833 2,823 2,812 2,802 2,791 2,780 2,770 2,759 2,749 2,738 2,728 2,717 2,707 2,696 2,686 2,675 2,665 2,654 2,644 2,633 2,623 2,612 2,601 2,591 2,580 2,570 2,559 2,549 2,538 2,528 2,517 2,507 2,496 2,486 2,475 2,465 2,454 2,444 2,433 2,422 2,412 2,401 2,391 2,380 2,370 2,359 2,349 2,338 2,328 2,317 2,307 2,296 2,286 2,275 2,265 2,254 2,243 2,233

(Continued)

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Need more information or forms? Visit IRS.gov.

2011 Earned Income Credit (EIC) Table ­ Continued

If the amount you are looking up from the worksheet is ­ At least But less than

(Caution. This is not a tax table.)

And your filing status is ­ Married filing jointly and you have ­ No Children One Child Two Children Three Children

Single, head of household, or qualifying widow(er) and you have ­ No Children One Child Two Children Three Children Your credit is ­

Your credit is ­

38,500 38,550 38,600 38,650 38,700 38,750 38,800 38,850 38,900 38,950 39,000 39,050 39,100 39,150 39,200 39,250 39,300 39,350 39,400 39,450 39,500 39,550 39,600 39,650 39,700 39,750 39,800 39,850 39,900 39,950 40,000 40,050 40,100 40,150 40,200 40,250 40,300 40,350 40,400 40,450 40,500 40,550 40,600 40,650 40,700 40,750 40,800 40,850 40,900 40,950 41,000 41,050 41,100 41,150 41,200 41,250 41,300 41,350 41,400 41,450

38,550 38,600 38,650 38,700 38,750 38,800 38,850 38,900 38,950 39,000 39,050 39,100 39,150 39,200 39,250 39,300 39,350 39,400 39,450 39,500 39,550 39,600 39,650 39,700 39,750 39,800 39,850 39,900 39,950 40,000 40,050 40,100 40,150 40,200 40,250 40,300 40,350 40,400 40,450 40,500 40,550 40,600 40,650 40,700 40,750 40,800 40,850 40,900 40,950 41,000 41,050 41,100 41,150 41,200 41,250 41,300 41,350 41,400 41,450 41,500

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

514 503 492 482 471 461 450 440 429 419 408 398 387 377 366 356 345 335 324 313 303 292 282 271 261 250 240 229 219 208 198 187 177 166 156 145 134 124 113 103 92 82 71 61 50 40 29 19 8 * 0 0 0 0 0 0 0 0 0 0

1,153 1,142 1,131 1,121 1,110 1,100 1,089 1,079 1,068 1,058 1,047 1,037 1,026 1,016 1,005 995 984 974 963 952 942 931 921 910 900 889 879 868 858 847 837 826 816 805 795 784 773 763 752 742 731 721 710 700 689 679 668 658 647 637 626 616 605 594 584 573 563 552 542 531

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

417 409 401 393 385 377 369 361 353 345 337 329 321 313 305 297 289 281 273 265 257 249 241 233 225 217 209 201 193 185 177 169 161 153 145 137 129 121 113 105 97 89 81 73 65 57 49 41 33 25 17 9 ** 0 0 0 0 0 0 0

1,583 1,573 1,562 1,552 1,541 1,531 1,520 1,510 1,499 1,489 1,478 1,468 1,457 1,447 1,436 1,425 1,415 1,404 1,394 1,383 1,373 1,362 1,352 1,341 1,331 1,320 1,310 1,299 1,289 1,278 1,267 1,257 1,246 1,236 1,225 1,215 1,204 1,194 1,183 1,173 1,162 1,152 1,141 1,131 1,120 1,110 1,099 1,088 1,078 1,067 1,057 1,046 1,036 1,025 1,015 1,004 994 983 973 962

2,222 2,212 2,201 2,191 2,180 2,170 2,159 2,149 2,138 2,128 2,117 2,107 2,096 2,086 2,075 2,064 2,054 2,043 2,033 2,022 2,012 2,001 1,991 1,980 1,970 1,959 1,949 1,938 1,928 1,917 1,906 1,896 1,885 1,875 1,864 1,854 1,843 1,833 1,822 1,812 1,801 1,791 1,780 1,770 1,759 1,749 1,738 1,727 1,717 1,706 1,696 1,685 1,675 1,664 1,654 1,643 1,633 1,622 1,612 1,601

* If the amount you are looking up from the worksheet is at least $40,950 but less than $40,964, and you have two qualifying children, your credit is $1. Otherwise, you cannot take the credit. ** If the amount you are looking up from the worksheet is at least $41,100 but less than $41,132, and you have one qualifying child, your credit is $3. Otherwise, you cannot take the credit.

(Continued)

Need more information or forms? Visit IRS.gov.

- 56 -

2011 Earned Income Credit (EIC) Table ­ Continued

If the amount you are looking up from the worksheet is ­ At least But less than

(Caution. This is not a tax table.)

And your filing status is ­ Married filing jointly and you have ­ No Children One Child Two Children Three Children

Single, head of household, or qualifying widow(er) and you have ­ No Children One Child Two Children Three Children Your credit is ­

Your credit is ­

41,500 41,550 41,600 41,650 41,700 41,750 41,800 41,850 41,900 41,950 42,000 42,050 42,100 42,150 42,200 42,250 42,300 42,350 42,400 42,450 42,500 42,550 42,600 42,650 42,700 42,750 42,800 42,850 42,900 42,950 43,000 43,050 43,100 43,150 43,200 43,250 43,300 43,350 43,400 43,450 43,500 43,550 43,600 43,650 43,700 43,750 43,800 43,850 43,900 43,950 44,000 44,050 44,100 44,150 44,200 44,250 44,300 44,350 44,400 44,450

41,550 41,600 41,650 41,700 41,750 41,800 41,850 41,900 41,950 42,000 42,050 42,100 42,150 42,200 42,250 42,300 42,350 42,400 42,450 42,500 42,550 42,600 42,650 42,700 42,750 42,800 42,850 42,900 42,950 43,000 43,050 43,100 43,150 43,200 43,250 43,300 43,350 43,400 43,450 43,500 43,550 43,600 43,650 43,700 43,750 43,800 43,850 43,900 43,950 44,000 44,050 44,100 44,150 44,200 44,250 44,300 44,350 44,400 44,450 44,500

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

521 510 500 489 479 468 458 447 437 426 415 405 394 384 373 363 352 342 331 321 310 300 289 279 268 257 247 236 226 215 205 194 184 173 163 152 142 131 121 110 100 89 78 68 57 47 36 26 15 * 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

952 941 931 920 909 899 888 878 867 857 846 836 825 815 804 794 783 773 762 752 741 730 720 709 699 688 678 667 657 646 636 625 615 604 594 583 573 562 551 541 530 520 509 499 488 478 467 457 446 436 425 415 404 394 383 372 362 351 341 330

1,591 1,580 1,570 1,559 1,548 1,538 1,527 1,517 1,506 1,496 1,485 1,475 1,464 1,454 1,443 1,433 1,422 1,412 1,401 1,391 1,380 1,369 1,359 1,348 1,338 1,327 1,317 1,306 1,296 1,285 1,275 1,264 1,254 1,243 1,233 1,222 1,212 1,201 1,190 1,180 1,169 1,159 1,148 1,138 1,127 1,117 1,106 1,096 1,085 1,075 1,064 1,054 1,043 1,033 1,022 1,011 1,001 990 980 969

* If the amount you are looking up from the worksheet is at least $43,950 but less than $43,998, and you have three qualifying children, your credit is $5. Otherwise, you cannot take the credit.

(Continued)

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Need more information or forms? Visit IRS.gov.

2011 Earned Income Credit (EIC) Table ­ Continued

If the amount you are looking up from the worksheet is ­ At least But less than

(Caution. This is not a tax table.)

And your filing status is ­ Married filing jointly and you have ­ No Children One Child Two Children Three Children

Single, head of household, or qualifying widow(er) and you have ­ No Children One Child Two Children Three Children Your credit is ­

Your credit is ­

44,500 44,550 44,600 44,650 44,700 44,750 44,800 44,850 44,900 44,950 45,000 45,050 45,100 45,150 45,200 45,250 45,300 45,350 45,400 45,450 45,500 45,550 45,600 45,650 45,700 45,750 45,800 45,850 45,900 45,950 46,000 46,050 46,100 46,150 46,200 46,250 46,300 46,350 46,400 46,450 46,500 46,550 46,600 46,650 46,700 46,750 46,800 46,850 46,900 46,950 47,000 47,050 47,100 47,150 47,200 47,250 47,300 47,350 47,400 47,450

44,550 44,600 44,650 44,700 44,750 44,800 44,850 44,900 44,950 45,000 45,050 45,100 45,150 45,200 45,250 45,300 45,350 45,400 45,450 45,500 45,550 45,600 45,650 45,700 45,750 45,800 45,850 45,900 45,950 46,000 46,050 46,100 46,150 46,200 46,250 46,300 46,350 46,400 46,450 46,500 46,550 46,600 46,650 46,700 46,750 46,800 46,850 46,900 46,950 47,000 47,050 47,100 47,150 47,200 47,250 47,300 47,350 47,400 47,450 47,500

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

320 309 299 288 278 267 257 246 236 225 214 204 193 183 172 162 151 141 130 120 109 99 88 78 67 57 46 35 25 14 * 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

959 948 938 927 917 906 896 885 875 864 853 843 832 822 811 801 790 780 769 759 748 738 727 717 706 696 685 674 664 653 643 632 622 611 601 590 580 569 559 548 538 527 517 506 495 485 474 464 453 443 432 422 411 401 390 380 369 359 348 338

* If the amount you are looking up from the worksheet is at least $46,000 but less than $46,044, and you have two qualifying children, your credit is $5. Otherwise, you cannot take the credit.

(Continued)

Need more information or forms? Visit IRS.gov.

- 58 -

2011 Earned Income Credit (EIC) Table ­ Continued

If the amount you are looking up from the worksheet is ­ At least But less than

(Caution. This is not a tax table.)

And your filing status is ­ Married filing jointly and you have ­ No Children One Child Two Children Three Children

Single, head of household, or qualifying widow(er) and you have ­ No Children One Child Two Children Three Children Your credit is ­

Your credit is ­

47,500 47,550 47,600 47,650 47,700 47,750 47,800 47,850 47,900 47,950 48,000 48,050 48,100 48,150 48,200 48,250 48,300 48,350 48,400 48,450 48,500 48,550 48,600 48,650 48,700 48,750 48,800 48,850 48,900 48,950 49,000 49,050

47,550 47,600 47,650 47,700 47,750 47,800 47,850 47,900 47,950 48,000 48,050 48,100 48,150 48,200 48,250 48,300 48,350 48,400 48,450 48,500 48,550 48,600 48,650 48,700 48,750 48,800 48,850 48,900 48,950 49,000 49,050 49,078

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

327 316 306 295 285 274 264 253 243 232 222 211 201 190 180 169 159 148 137 127 116 106 95 85 74 64 53 43 32 22 11 3

- 59 -

Need more information or forms? Visit IRS.gov.

2011 Form 1040A -- Lines 39 Through 43d

Line 39

Additional Child Tax Credit What Is the Additional Child Tax Credit?

This credit is for certain people who have at least one qualifying child as defined in the instructions for line 6c. The additional child tax credit may give you a refund even if you do not owe any tax.

ceive a notice from the IRS. For all other offsets, you will receive a notice from FMS. To find out if you may have an offset or if you have any questions about it, contact the agency to which you owe the debt.

Injured spouse claim. If you file a joint return and your spouse has

Two Steps To Take the Additional Child Tax Credit! Step 1. Be sure you figured the amount, if any, of your child tax credit. See the instructions for line 33. Step 2. Read the TIP at the end of your Child Tax Credit Worksheet. Use Form 8812 to see if you can take the additional child tax credit, but only if you meet the condition given in that TIP.

not paid past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or a federal nontax debt, such as a student loan, part or all of the overpayment on line 42 may be used (offset) to pay the past-due amount. But your part of the overpayment may be refunded to you if certain conditions apply and you complete Form 8379. For details, use TeleTax topic 203 (see TeleTax Topics, later) or see Form 8379.

Lines 43a Through 43d

Amount Refunded to You

If you want to check the status of your refund, see Refund Information, later. Before checking the status of your refund, please wait at least 72 hours after IRS acknowledges receipt of your e-filed return (3 to 4 weeks after you mail a paper return) to do so. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically).

Effect of refund on benefits. Any refund you receive cannot be

Line 40

American Opportunity Credit

If you meet the requirements to claim an education credit (see the instructions for line 31), enter on this line the amount, if any, from Form 8863, line 14.

Line 41

If you filed Form 4868 to get an automatic extension of time to file Form 1040A, enter any amount you paid with that form or by electronic funds withdrawal, credit or debit card, or the Electronic Federal Tax Payment System (EFTPS). If you paid by credit or debit card, do not include on line 41 the convenience fee you were charged. To the left of the entry space for line 41, enter "Form 4868" and show the amount paid.

Excess social security and tier 1 railroad retirement (RRTA) tax withheld. If you, or your spouse if filing a joint return, had more

counted as income when determining if you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. These programs include Temporary Assistance for Needy Families (TANF), Medicaid, Supplemental Security Income (SSI), and Supplemental Nutrition Assistance Program (food stamps). In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Check with your local benefit coordinator to find out if your refund will affect your benefits.

DIRECT DEPOSIT

Simple. Safe. Secure.

than one employer for 2011 and total wages of more than $106,800, too much social security or tier 1 RRTA tax may have been withheld. For more details, including how to figure the amount to include on line 41, see Pub. 505. Include the excess in the total on line 41. Write "Excess SST" and show the excess amount to the left of the line.

Fast Refunds! Choose direct deposit--a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). See the information about IRAs, later.

Refund

Line 42

Amount Overpaid

If line 42 is under $1, we will send a refund only on written request.

If the amount you overpaid is large, you may want to decrease the amount of income tax withheld from your pay by filing a new Form W-4. See Income tax withholding and estimated tax payments for 2012 under General Information, later.

TIP

If you want us to directly deposit the amount shown on line 43a to your checking or savings account, including an IRA, at a bank or other financial institution (such as a mutual fund, brokerage firm, or credit union) in the United States: · Complete lines 43b through 43d if you want your refund deposited to only one account, or · Check the box on line 43a and attach Form 8888 if you want to split the direct deposit of your refund into more than one account or use all or part of your refund to buy paper series I savings bonds. If you do not want your refund directly deposited to your account, do not check the box on line 43a. Draw a line through the boxes on lines 43b and 43d. We will send you a check instead.

Refund offset. If you owe past-due federal tax, state income tax,

state unemployment compensation debts, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the overpayment on line 42 may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Financial Management Service (FMS). For federal tax offsets, you will re-

Why Use Direct Deposit?

· You get your refund faster by direct deposit than you do by check. · Payment is more secure. There is no check that can get lost or stolen.

Need more information or forms? Visit IRS.gov.

- 60 -

2011 Form 1040A -- Line 44

· It is more convenient. You do not have to make a trip to the bank to deposit your check. · It saves tax dollars. It costs the government less to refund by direct deposit.

Line 43b. The routing number must be nine digits. The first two

CAUTION

!

If you file a joint return and check the box on line 43a and attach Form 8888 or fill in lines 43b through 43d, your spouse may get at least part of the refund.

digits must be 01 through 12 or 21 through 32. On the sample check below, the routing number is 250250025. Rufus and Mary Maple would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits. Ask your financial institution for the correct routing number to enter on line 43b if: · The routing number on a deposit slip is different from the routing number on your checks, · Your deposit is to a savings account that does not allow you to write checks, or · Your checks state they are payable through a financial institution different from the one at which you have your checking account.

Line 43c. Check the appropriate box for the type of account. Do not

IRA. You can have your refund directly deposited to a traditional

IRA, Roth IRA, or SEP-IRA, but not a SIMPLE IRA. You must establish the IRA at a bank or other financial institution before you request direct deposit. Make sure your direct deposit will be accepted. You must also notify the trustee or custodian of your account of the year to which the deposit is to be applied (unless the trustee or custodian will not accept a deposit for 2011). If you do not, the trustee or custodian can assume the deposit is for the year during which you are filing the return. For example, if you file your 2011 return during 2012 and do not notify the trustee or custodian in advance, the trustee or custodian can assume the deposit to your IRA is for 2012. If you designate your deposit to be for 2011, you must verify that the deposit was actually made to the account by the due date of the return (without regard to extensions). If the deposit is not made by that date, the deposit is not an IRA contribution for 2011. In that case, you must file an amended 2011 return and reduce any IRA deduction and any retirement savings contributions credit you claimed.

check more than one box. If the deposit is to an account such as an IRA, health savings account, brokerage account, or other similar account, ask your financial institution whether you should check the "Checking" or "Savings" box. You must check the correct box to ensure your deposit is accepted. For a TreasuryDirect® online account, check the "Savings" box.

Line 43d. The account number can be up to 17 characters (both

You and your spouse, if filing jointly, each may be able to contribute up to $5,000 ($6,000 if age 50 or older at the end of 2011) to a traditional IRA or Roth IRA for CAUTION 2011. The limit for 2012 is also $5,000 ($6,000 if age 50 or older at the end of 2012). You may owe a penalty if your contributions exceed these limits.

!

numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check below, the account number is 20202086. Do not include the check number. If the direct deposit to your account(s) is different from the amount you expected, you will receive an explanation in the mail about 2 weeks after your refund is deposited.

For more information on IRAs, see Pub. 590.

TIP

TreasuryDirect®. You can request a deposit of your refund (or

Reasons Your Direct Deposit Request May Be Rejected

If any of the following apply, your direct deposit request will be rejected and a check will be sent instead. · Any numbers or letters on lines 43b through 43d are crossed out or whited out. · Your financial institution(s) will not allow a joint refund to be deposited to an individual account. The IRS is not responsible if a financial institution rejects a direct deposit. · You request a deposit of your refund to an account that is not in your name (such as your tax preparer's own account). · You file your 2011 return after December 31, 2012.

part of it) to a TreasuryDirect® online account to buy U.S. Treasury marketable securities and savings bonds. For more information, go to www.treasurydirect.gov.

Form 8888. You can have your refund directly deposited into more

than one account or use it to buy up to $5,000 in paper series I savings bonds. You do not need a TreasuryDirect® account to do this. For more information, see the Form 8888 instructions.

Line 43a. You cannot file Form 8888 to split your refund into more

than one account or buy paper series I savings bonds if Form 8379 is filed with your return.

CAUTION

!

Sample Check--Lines 43b Through 43d

Rufus Maple Mary Maple 1234 Main Street Anytown, LA 70000

accepted.

The IRS is not responsible for a lost refund if you enter the wrong account information. Check with your financial institution to get the correct routing and account numbers and to make sure your direct deposit will be

1234

15-0000/0000

Line 44

Amount Applied to Your 2012 Estimated Tax

Enter on line 44 the amount, if any, of the overpayment on line 42 you want applied to your 2012 estimated tax. We will apply this amount to your account unless you include a statement requesting us to apply it to your spouse's account. Include your spouse's social security number in the statement.

LE

PAY TO THE ORDER OF

S

Routing number (line 43b)

ANYTOWN BANK Anytown, LA 70000 For

P

Account number (line 43d)

$

DOLLARS

A

M

Do not include the check number

|:250250025|:202020

"'86"

.

1234

CAUTION

The routing and account numbers may be in different places on your check.

CAUTION

!

This election to apply part or all of the amount overpaid to your 2012 estimated tax cannot be changed later.

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Need more information or forms? Visit IRS.gov.

2011 Form 1040A -- Lines 45 and 46

Amount You Owe

IRS e-file offers you the electronic payment option of electronic funds withdrawal (EFW). EFW can be used to pay your current year balance due and can be used to make up to four estimated tax payments. If you are filing early, you can schedule your payment for withdrawal from your account on a future date, up to and including April 17, 2012. If you file your return after April 17, 2012, you can include interest and penalty in your payment. Visit www.irs.gov/e-pay for details. You can also pay using EFTPS, a free tax payment system that allows you to make payments online or by phone. For more information or details on enrolling, visit www.irs.gov/e-pay or www. eftps.gov or call EFTPS' Customer Service at 1-800-316-6541. TTY/TDD help is available by calling 1-800-733-4829.

even if your request to pay in installments is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by April 17, 2012. You must also pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment. To ask for an installment agreement, you can apply online or use Form 9465 or Form 9465-FS. To apply online, go to IRS.gov and click on "Tools" and then "Online Payment Agreement"

Extension of time to pay. If paying the tax when it is due would

cause you an undue hardship, you can ask for an extension of time to pay by filing Form 1127 by April 17, 2012. An extension generally will not be granted for more than 6 months. If you pay after April 17, 2012, you will be charged interest on the tax not paid by April 15, 2012. You must pay the tax before the extension runs out. If you do not, penalties may be imposed.

Line 45

Amount You Owe To save interest and penalties, pay your taxes in full by April 17, 2012. You do not have to pay if line 45 is TIP under $1.

Include any estimated tax penalty from line 46 in the amount you enter on line 45. You can pay by check, money order, credit or debit card, or EFTPS. Do not include any estimated tax payment for 2012 in this payment. Instead, make the estimated tax payment separately.

To pay by check or money order. Make your check or money order

Line 46

Estimated Tax Penalty

You may owe this penalty if: · Line 45 is at least $1,000 and it is more than 10% of the tax shown on your return, or · You did not pay enough estimated tax by any of the due dates. This is true even if you are due a refund. The "tax shown on your return" is the amount on your 2011 Form 1040A, line 35, minus the total of any amounts shown on lines 38a, 39, and 40.

Exception. You will not owe the penalty if your 2010 tax return

payable to the "United States Treasury" for the full amount due. Do not send cash. Do not attach the payment to your return. Write "2011 Form 1040A" and your name, address, daytime phone number, and social security number (SSN) on your payment. If you are filing a joint return, enter the SSN shown first on your tax return. To help process your payment, enter the amount on the right side of the check like this: $XXX.XX. Do not use dashes or lines (for XX example, do not enter "$XXX -- " or "$XXX 100"). Then, complete Form 1040-V following the instructions on that form and enclose it in the envelope with your tax return and payment. Although you do not have to use Form 1040-V, doing so allows us to process your payment more accurately and efficiently.

Bad check or payment. The penalty for writing a bad check to the

was for a tax year of 12 full months and either of the following applies. 1. You had no tax shown on your 2010 return and you were a U.S. citizen or resident for all of 2010. 2. The total of lines 36, 37, and any excess social security and tier 1 RRTA tax included on line 41 on your 2011 return is at least 100% of the tax shown on your 2010 return (110% of that amount if you are not a farmer or fisherman and your adjusted gross income (AGI) shown on your 2010 return was more than $150,000 (more than $75,000 if married filing separately for 2011). Your estimated tax payments for 2011 must have been made on time and for the required amount. The "tax shown on your 2010 return" is the amount on your 2010 Form 1040A, line 37, minus the total of any amounts shown on lines 40, 41a, 42, and 43.

Figuring the penalty. If the Exception just described does not ap-

IRS is $25 or 2% of the check, whichever is more. This penalty also applies to other forms of payment if the IRS does not receive the funds. Use TeleTax topic 206 (see TeleTax Topics, later).

To pay by credit or debit card or EFTPS. For information on these

payment methods, go to www.irs.gov/e-pay.

You may need to (a) increase the amount of income tax withheld from your pay by filing a new Form W-4, (b) increase the tax withheld from other income by filing Form W-4P or W-4V, or (c) make estimated tax payments for 2012. See Income tax withholding and estimated tax payments for 2012 under General Information, later.

TIP

What If You Cannot Pay?

If you cannot pay the full amount shown on line 45 when you file, you can ask for: · An installment agreement, or · An extension of time to pay.

Installment agreement. Under an installment agreement, you can

ply and you choose to figure the penalty yourself, use Form 2210. Enter any penalty on line 46. Add the penalty to any tax due and enter the total on line 45. However, if you have an overpayment on line 42, subtract the penalty from the amount you would otherwise enter on line 43a or 44. Lines 43a, 44, and 46 must equal line 42. If the penalty is more than the overpayment on line 42, enter -0on lines 43a and 44. Then subtract line 42 from line 46 and enter the result on line 45. Do not file Form 2210 with your return unless Form 2210 indicates that you must do so. Instead, keep it for your records.

pay all or part of the tax you owe in monthly installments. However,

Because Form 2210 is complicated, you can leave line 46 blank and the IRS will figure the penalty and send you a bill. We will not charge you interest on the penalty if you pay by the date specified on the bill. If your income varied during the year, the annualized income installment method may reduce the amount of your penalty. But you must file

TIP

Need more information or forms? Visit IRS.gov.

- 62 -

Form 2210 because the IRS cannot figure your penalty under this method. See the Instructions for Form 2210 for other situations in which you may be able to lower your penalty by filing Form 2210.

Self-Select PIN. The Self-Select PIN method allows you to create

Third Party Designee

If you want to allow your preparer, a friend, family member, or any other person you choose to discuss your 2011 tax return with the IRS, check the "Yes" box in the "Third party designee" area of your return. Also, enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). If you check the "Yes" box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to: · Give the IRS any information that is missing from your return, · Call the IRS for information about the processing of your return or the status of your refund or payment(s), · Receive copies of notices or transcripts related to your return, upon request, and · Respond to certain IRS notices about math errors, offsets, and return preparation. You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the IRS. If you want to expand the designee's authorization, see Pub. 947. The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2012 tax return. This is April 15, 2013, for most people. If you wish to revoke the authorization before it ends, see Pub. 947.

your own PIN. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there is nothing to sign and nothing to mail -- not even your Forms W-2. To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2010 federal income tax return, if applicable. Do not use your AGI from an amended return (Form 1040X) or a math error correction made by IRS. AGI is the amount shown on your 2010 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. If you do not have your 2010 income tax return, call the IRS at 1-800-908-9946 to get a free transcript of your return or visit IRS.gov and click on "Order a Tax Return or Account Transcript." (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. The prior year PIN is the five digit PIN you used to electronically sign your 2010 return.) You will also be prompted to enter your date of birth (DOB).

CAUTION

!

You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2011.

If you cannot locate your prior year AGI or prior year PIN use the Electronic Filing PIN Request. This can be TIP found at IRS.gov. Click on "Tools " and then "Electronic Filing PIN Request." Or you can call 1-866-704-7388.

Practitioner PIN. The Practitioner PIN method allows you to au-

thorize your tax practitioner to enter or generate your PIN. The practitioner can provide you with details.

Form 8453. You must send in a paper Form 8453 if you have to

Sign Your Return

Form 1040A is not considered a valid return unless you sign it. If you are filing a joint return, your spouse must also sign. If your spouse cannot sign the return, see Pub. 501. Be sure to date your return and enter your occupation(s). If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848. If you are filing a joint return as a surviving spouse, see Death of a taxpayer, later.

Child's return. If your child cannot sign the return, either parent

attach certain forms or other documents that cannot be electronically filed. For details, see Form 8453.

Identity Protection PIN. If the IRS gave you an identity protection

personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided below your daytime phone number. If the IRS has not given you this type of number, leave these spaces blank.

Paid preparer must sign your return. Generally, anyone you pay

to prepare your return must sign it and include their Preparer Tax Identification Number (PTIN) in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but does not charge you should not sign your return.

can sign the child's name in the space provided. Then, enter "By (your signature), parent for minor child."

Daytime phone number. Providing your daytime phone number

may help speed the processing of your return. We may have questions about items on your return, such as the earned income credit, credit for child and dependent care expenses, etc. If you answer our questions over the phone, we may be able to continue processing your return without mailing you a letter. If you are filing a joint return, you can enter either your or your spouse's daytime phone number. Electronic Return Signatures! To file your return electronically, you must sign the return electronically using a personal identification number (PIN). If you are filing online using software, you must use a Self-Select PIN. If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN.

Assemble Your Return

Assemble any schedules and forms behind Form 1040A in order of the "Attachment Sequence No." shown in the upper right corner of the schedule or form. If you have supporting statements, arrange them in the same order as the schedules or forms they support and attach them last. Do not attach correspondence or other items unless required to do so. Attach Form(s) W-2 to the front of Form 1040A. If you received a Form W-2c (a corrected Form W-2), attach a copy of your original Form(s) W-2 and any Form(s) W-2c.

TIP

If you received a 2011 Form 1099-R showing federal income tax withheld, also attach the form to the front of Form 1040A.

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Need more information or forms? Visit IRS.gov.

2011 Tax Table

Example. Mr. and Mrs. Green are filing a joint return. Their taxable income on Form 1040A, line 27, is $25,300. First, they find the $25,300 ­ 25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $2,949. This is the tax amount they should enter on Form 1040A, line 28.

Sample Table

At But Least Less Than Single Married Married Head of a ling ling housejointly sepahold rately *

25,200 25,250 25,300 25,350

25,250 25,300 25,350 25,400

3,359 3,366 3,374 3,381

Your tax is-- 2,934 3,359 2,941 3,366 2,949 3,374 2,956 3,381

3,176 3,184 3,191 3,199

If line 27 (taxable income) is -- At least But less than Single

And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household

If line 27 (taxable income) is -- At least But less than Single

And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household

If line 27 (taxable income) is -- At least But less than Single

And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household

0 5 15 25 50 75 100 125 150 175 200 225 250 275 300 325 350 375 400 425 450 475 500 525 550 575 600 625 650 675 700 725 750 775 800 825 850 875 900 925 950 975

5 15 25 50 75 100 125 150 175 200 225 250 275 300 325 350 375 400 425 450 475 500 525 550 575 600 625 650 675 700 725 750 775 800 825 850 875 900 925 950 975 1,000

0 1 2 4 6 9 11 14 16 19 21 24 26 29 31 34 36 39 41 44 46 49 51 54 56 59 61 64 66 69 71 74 76 79 81 84 86 89 91 94 96 99

0 1 2 4 6 9 11 14 16 19 21 24 26 29 31 34 36 39 41 44 46 49 51 54 56 59 61 64 66 69 71 74 76 79 81 84 86 89 91 94 96 99

0 1 2 4 6 9 11 14 16 19 21 24 26 29 31 34 36 39 41 44 46 49 51 54 56 59 61 64 66 69 71 74 76 79 81 84 86 89 91 94 96 99

0 1 2 4 6 9 11 14 16 19 21 24 26 29 31 34 36 39 41 44 46 49 51 54 56 59 61 64 66 69 71 74 76 79 81 84 86 89 91 94 96 99

1,300 1,325 1,350 1,375 1,400 1,425 1,450 1,475 1,500 1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 1,775 1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975

1,325 1,350 1,375 1,400 1,425 1,450 1,475 1,500 1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 1,775 1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975 2,000

131 134 136 139 141 144 146 149 151 154 156 159 161 164 166 169 171 174 176 179 181 184 186 189 191 194 196 199

131 134 136 139 141 144 146 149 151 154 156 159 161 164 166 169 171 174 176 179 181 184 186 189 191 194 196 199

131 134 136 139 141 144 146 149 151 154 156 159 161 164 166 169 171 174 176 179 181 184 186 189 191 194 196 199

131 134 136 139 141 144 146 149 151 154 156 159 161 164 166 169 171 174 176 179 181 184 186 189 191 194 196 199

2,700 2,725 2,750 2,775 2,800 2,825 2,850 2,875 2,900 2,925 2,950 2,975

2,725 2,750 2,775 2,800 2,825 2,850 2,875 2,900 2,925 2,950 2,975 3,000

271 274 276 279 281 284 286 289 291 294 296 299

271 274 276 279 281 284 286 289 291 294 296 299

271 274 276 279 281 284 286 289 291 294 296 299

271 274 276 279 281 284 286 289 291 294 296 299

3,000

3,000 3,050 3,100 3,150 3,200 3,250 3,300 3,350 3,400 3,450 3,500 3,550 3,600 3,650 3,700 3,750 3,800 3,850 3,900 3,950 3,050 3,100 3,150 3,200 3,250 3,300 3,350 3,400 3,450 3,500 3,550 3,600 3,650 3,700 3,750 3,800 3,850 3,900 3,950 4,000 303 308 313 318 323 328 333 338 343 348 353 358 363 368 373 378 383 388 393 398 303 308 313 318 323 328 333 338 343 348 353 358 363 368 373 378 383 388 393 398 303 308 313 318 323 328 333 338 343 348 353 358 363 368 373 378 383 388 393 398 303 308 313 318 323 328 333 338 343 348 353 358 363 368 373 378 383 388 393 398

2,000

2,000 2,025 2,050 2,075 2,100 2,125 2,150 2,175 2,200 2,225 2,250 2,275 2,300 2,325 2,350 2,375 2,400 2,425 2,450 2,475 2,500 2,525 2,550 2,575 2,600 2,625 2,650 2,675 2,025 2,050 2,075 2,100 2,125 2,150 2,175 2,200 2,225 2,250 2,275 2,300 2,325 2,350 2,375 2,400 2,425 2,450 2,475 2,500 2,525 2,550 2,575 2,600 2,625 2,650 2,675 2,700 201 204 206 209 211 214 216 219 221 224 226 229 231 234 236 239 241 244 246 249 251 254 256 259 261 264 266 269 201 204 206 209 211 214 216 219 221 224 226 229 231 234 236 239 241 244 246 249 251 254 256 259 261 264 266 269 201 204 206 209 211 214 216 219 221 224 226 229 231 234 236 239 241 244 246 249 251 254 256 259 261 264 266 269 201 204 206 209 211 214 216 219 221 224 226 229 231 234 236 239 241 244 246 249 251 254 256 259 261 264 266 269

4,000

4,000 4,050 4,100 4,150 4,200 4,250 4,300 4,350 4,400 4,450 4,500 4,550 4,600 4,650 4,700 4,750 4,800 4,850 4,900 4,950 4,050 4,100 4,150 4,200 4,250 4,300 4,350 4,400 4,450 4,500 4,550 4,600 4,650 4,700 4,750 4,800 4,850 4,900 4,950 5,000 403 408 413 418 423 428 433 438 443 448 453 458 463 468 473 478 483 488 493 498 403 408 413 418 423 428 433 438 443 448 453 458 463 468 473 478 483 488 493 498 403 408 413 418 423 428 433 438 443 448 453 458 463 468 473 478 483 488 493 498 403 408 413 418 423 428 433 438 443 448 453 458 463 468 473 478 483 488 493 498

1,000

1,000 1,025 1,050 1,075 1,100 1,125 1,150 1,175 1,200 1,225 1,250 1,275 1,025 1,050 1,075 1,100 1,125 1,150 1,175 1,200 1,225 1,250 1,275 1,300 101 104 106 109 111 114 116 119 121 124 126 129 101 104 106 109 111 114 116 119 121 124 126 129 101 104 106 109 111 114 116 119 121 124 126 129 101 104 106 109 111 114 116 119 121 124 126 129

* This column must also be used by a qualifying widow(er).

(Continued)

- 64 -

2011 Tax Table ­ Continued

If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household

5,000

5,000 5,050 5,100 5,150 5,200 5,250 5,300 5,350 5,400 5,450 5,500 5,550 5,600 5,650 5,700 5,750 5,800 5,850 5,900 5,950 5,050 5,100 5,150 5,200 5,250 5,300 5,350 5,400 5,450 5,500 5,550 5,600 5,650 5,700 5,750 5,800 5,850 5,900 5,950 6,000 503 508 513 518 523 528 533 538 543 548 553 558 563 568 573 578 583 588 593 598 503 508 513 518 523 528 533 538 543 548 553 558 563 568 573 578 583 588 593 598 503 508 513 518 523 528 533 538 543 548 553 558 563 568 573 578 583 588 593 598 503 508 513 518 523 528 533 538 543 548 553 558 563 568 573 578 583 588 593 598

8,000

8,000 8,050 8,100 8,150 8,200 8,250 8,300 8,350 8,400 8,450 8,500 8,550 8,600 8,650 8,700 8,750 8,800 8,850 8,900 8,950 8,050 8,100 8,150 8,200 8,250 8,300 8,350 8,400 8,450 8,500 8,550 8,600 8,650 8,700 8,750 8,800 8,850 8,900 8,950 9,000 803 808 813 818 823 828 833 838 843 848 854 861 869 876 884 891 899 906 914 921 803 808 813 818 823 828 833 838 843 848 853 858 863 868 873 878 883 888 893 898 803 808 813 818 823 828 833 838 843 848 854 861 869 876 884 891 899 906 914 921 803 808 813 818 823 828 833 838 843 848 853 858 863 868 873 878 883 888 893 898

11,000

11,000 11,050 11,100 11,150 11,200 11,250 11,300 11,350 11,400 11,450 11,500 11,550 11,600 11,650 11,700 11,750 11,800 11,850 11,900 11,950 11,050 11,100 11,150 11,200 11,250 11,300 11,350 11,400 11,450 11,500 11,550 11,600 11,650 11,700 11,750 11,800 11,850 11,900 11,950 12,000 1,229 1,236 1,244 1,251 1,259 1,266 1,274 1,281 1,289 1,296 1,304 1,311 1,319 1,326 1,334 1,341 1,349 1,356 1,364 1,371 1,103 1,108 1,113 1,118 1,123 1,128 1,133 1,138 1,143 1,148 1,153 1,158 1,163 1,168 1,173 1,178 1,183 1,188 1,193 1,198 1,229 1,236 1,244 1,251 1,259 1,266 1,274 1,281 1,289 1,296 1,304 1,311 1,319 1,326 1,334 1,341 1,349 1,356 1,364 1,371 1,103 1,108 1,113 1,118 1,123 1,128 1,133 1,138 1,143 1,148 1,153 1,158 1,163 1,168 1,173 1,178 1,183 1,188 1,193 1,198

6,000

6,000 6,050 6,100 6,150 6,200 6,250 6,300 6,350 6,400 6,450 6,500 6,550 6,600 6,650 6,700 6,750 6,800 6,850 6,900 6,950 6,050 6,100 6,150 6,200 6,250 6,300 6,350 6,400 6,450 6,500 6,550 6,600 6,650 6,700 6,750 6,800 6,850 6,900 6,950 7,000 603 608 613 618 623 628 633 638 643 648 653 658 663 668 673 678 683 688 693 698 603 608 613 618 623 628 633 638 643 648 653 658 663 668 673 678 683 688 693 698 603 608 613 618 623 628 633 638 643 648 653 658 663 668 673 678 683 688 693 698 603 608 613 618 623 628 633 638 643 648 653 658 663 668 673 678 683 688 693 698

9,000

9,000 9,050 9,050 9,100 9,100 9,150 9,150 9,200 9,200 9,250 9,250 9,300 9,300 9,350 9,350 9,400 9,400 9,450 9,450 9,500 9,500 9,550 9,550 9,600 9,600 9,650 9,650 9,700 9,700 9,750 9,750 9,800 9,800 9,850 9,850 9,900 9,900 9,950 9,950 10,000 929 936 944 951 959 966 974 981 989 996 1,004 1,011 1,019 1,026 1,034 1,041 1,049 1,056 1,064 1,071 903 908 913 918 923 928 933 938 943 948 953 958 963 968 973 978 983 988 993 998 929 936 944 951 959 966 974 981 989 996 1,004 1,011 1,019 1,026 1,034 1,041 1,049 1,056 1,064 1,071 903 908 913 918 923 928 933 938 943 948 953 958 963 968 973 978 983 988 993 998

12,000

12,000 12,050 12,100 12,150 12,200 12,250 12,300 12,350 12,400 12,450 12,500 12,550 12,600 12,650 12,700 12,750 12,800 12,850 12,900 12,950 12,050 12,100 12,150 12,200 12,250 12,300 12,350 12,400 12,450 12,500 12,550 12,600 12,650 12,700 12,750 12,800 12,850 12,900 12,950 13,000 1,379 1,386 1,394 1,401 1,409 1,416 1,424 1,431 1,439 1,446 1,454 1,461 1,469 1,476 1,484 1,491 1,499 1,506 1,514 1,521 1,203 1,208 1,213 1,218 1,223 1,228 1,233 1,238 1,243 1,248 1,253 1,258 1,263 1,268 1,273 1,278 1,283 1,288 1,293 1,298 1,379 1,386 1,394 1,401 1,409 1,416 1,424 1,431 1,439 1,446 1,454 1,461 1,469 1,476 1,484 1,491 1,499 1,506 1,514 1,521 1,203 1,208 1,213 1,219 1,226 1,234 1,241 1,249 1,256 1,264 1,271 1,279 1,286 1,294 1,301 1,309 1,316 1,324 1,331 1,339

7,000

7,000 7,050 7,100 7,150 7,200 7,250 7,300 7,350 7,400 7,450 7,500 7,550 7,600 7,650 7,700 7,750 7,800 7,850 7,900 7,950 7,050 7,100 7,150 7,200 7,250 7,300 7,350 7,400 7,450 7,500 7,550 7,600 7,650 7,700 7,750 7,800 7,850 7,900 7,950 8,000 703 708 713 718 723 728 733 738 743 748 753 758 763 768 773 778 783 788 793 798 703 708 713 718 723 728 733 738 743 748 753 758 763 768 773 778 783 788 793 798 703 708 713 718 723 728 733 738 743 748 753 758 763 768 773 778 783 788 793 798 703 708 713 718 723 728 733 738 743 748 753 758 763 768 773 778 783 788 793 798

10,000

10,000 10,050 10,100 10,150 10,200 10,250 10,300 10,350 10,400 10,450 10,500 10,550 10,600 10,650 10,700 10,750 10,800 10,850 10,900 10,950 10,050 10,100 10,150 10,200 10,250 10,300 10,350 10,400 10,450 10,500 10,550 10,600 10,650 10,700 10,750 10,800 10,850 10,900 10,950 11,000 1,079 1,086 1,094 1,101 1,109 1,116 1,124 1,131 1,139 1,146 1,154 1,161 1,169 1,176 1,184 1,191 1,199 1,206 1,214 1,221 1,003 1,008 1,013 1,018 1,023 1,028 1,033 1,038 1,043 1,048 1,053 1,058 1,063 1,068 1,073 1,078 1,083 1,088 1,093 1,098 1,079 1,086 1,094 1,101 1,109 1,116 1,124 1,131 1,139 1,146 1,154 1,161 1,169 1,176 1,184 1,191 1,199 1,206 1,214 1,221 1,003 1,008 1,013 1,018 1,023 1,028 1,033 1,038 1,043 1,048 1,053 1,058 1,063 1,068 1,073 1,078 1,083 1,088 1,093 1,098

13,000

13,000 13,050 13,100 13,150 13,200 13,250 13,300 13,350 13,400 13,450 13,500 13,550 13,600 13,650 13,700 13,750 13,800 13,850 13,900 13,950 13,050 13,100 13,150 13,200 13,250 13,300 13,350 13,400 13,450 13,500 13,550 13,600 13,650 13,700 13,750 13,800 13,850 13,900 13,950 14,000 1,529 1,536 1,544 1,551 1,559 1,566 1,574 1,581 1,589 1,596 1,604 1,611 1,619 1,626 1,634 1,641 1,649 1,656 1,664 1,671 1,303 1,308 1,313 1,318 1,323 1,328 1,333 1,338 1,343 1,348 1,353 1,358 1,363 1,368 1,373 1,378 1,383 1,388 1,393 1,398 1,529 1,536 1,544 1,551 1,559 1,566 1,574 1,581 1,589 1,596 1,604 1,611 1,619 1,626 1,634 1,641 1,649 1,656 1,664 1,671 1,346 1,354 1,361 1,369 1,376 1,384 1,391 1,399 1,406 1,414 1,421 1,429 1,436 1,444 1,451 1,459 1,466 1,474 1,481 1,489

* This column must also be used by a qualifying widow(er).

(Continued)

- 65 -

2011 Tax Table ­ Continued

If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household

14,000

14,000 14,050 14,100 14,150 14,200 14,250 14,300 14,350 14,400 14,450 14,500 14,550 14,600 14,650 14,700 14,750 14,800 14,850 14,900 14,950 14,050 14,100 14,150 14,200 14,250 14,300 14,350 14,400 14,450 14,500 14,550 14,600 14,650 14,700 14,750 14,800 14,850 14,900 14,950 15,000 1,679 1,686 1,694 1,701 1,709 1,716 1,724 1,731 1,739 1,746 1,754 1,761 1,769 1,776 1,784 1,791 1,799 1,806 1,814 1,821 1,403 1,408 1,413 1,418 1,423 1,428 1,433 1,438 1,443 1,448 1,453 1,458 1,463 1,468 1,473 1,478 1,483 1,488 1,493 1,498 1,679 1,686 1,694 1,701 1,709 1,716 1,724 1,731 1,739 1,746 1,754 1,761 1,769 1,776 1,784 1,791 1,799 1,806 1,814 1,821 1,496 1,504 1,511 1,519 1,526 1,534 1,541 1,549 1,556 1,564 1,571 1,579 1,586 1,594 1,601 1,609 1,616 1,624 1,631 1,639

17,000

17,000 17,050 17,100 17,150 17,200 17,250 17,300 17,350 17,400 17,450 17,500 17,550 17,600 17,650 17,700 17,750 17,800 17,850 17,900 17,950 17,050 17,100 17,150 17,200 17,250 17,300 17,350 17,400 17,450 17,500 17,550 17,600 17,650 17,700 17,750 17,800 17,850 17,900 17,950 18,000 2,129 2,136 2,144 2,151 2,159 2,166 2,174 2,181 2,189 2,196 2,204 2,211 2,219 2,226 2,234 2,241 2,249 2,256 2,264 2,271 1,704 1,711 1,719 1,726 1,734 1,741 1,749 1,756 1,764 1,771 1,779 1,786 1,794 1,801 1,809 1,816 1,824 1,831 1,839 1,846 2,129 2,136 2,144 2,151 2,159 2,166 2,174 2,181 2,189 2,196 2,204 2,211 2,219 2,226 2,234 2,241 2,249 2,256 2,264 2,271 1,946 1,954 1,961 1,969 1,976 1,984 1,991 1,999 2,006 2,014 2,021 2,029 2,036 2,044 2,051 2,059 2,066 2,074 2,081 2,089

20,000

20,000 20,050 20,100 20,150 20,200 20,250 20,300 20,350 20,400 20,450 20,500 20,550 20,600 20,650 20,700 20,750 20,800 20,850 20,900 20,950 20,050 20,100 20,150 20,200 20,250 20,300 20,350 20,400 20,450 20,500 20,550 20,600 20,650 20,700 20,750 20,800 20,850 20,900 20,950 21,000 2,579 2,586 2,594 2,601 2,609 2,616 2,624 2,631 2,639 2,646 2,654 2,661 2,669 2,676 2,684 2,691 2,699 2,706 2,714 2,721 2,154 2,161 2,169 2,176 2,184 2,191 2,199 2,206 2,214 2,221 2,229 2,236 2,244 2,251 2,259 2,266 2,274 2,281 2,289 2,296 2,579 2,586 2,594 2,601 2,609 2,616 2,624 2,631 2,639 2,646 2,654 2,661 2,669 2,676 2,684 2,691 2,699 2,706 2,714 2,721 2,396 2,404 2,411 2,419 2,426 2,434 2,441 2,449 2,456 2,464 2,471 2,479 2,486 2,494 2,501 2,509 2,516 2,524 2,531 2,539

15,000

15,000 15,050 15,100 15,150 15,200 15,250 15,300 15,350 15,400 15,450 15,500 15,550 15,600 15,650 15,700 15,750 15,800 15,850 15,900 15,950 15,050 15,100 15,150 15,200 15,250 15,300 15,350 15,400 15,450 15,500 15,550 15,600 15,650 15,700 15,750 15,800 15,850 15,900 15,950 16,000 1,829 1,836 1,844 1,851 1,859 1,866 1,874 1,881 1,889 1,896 1,904 1,911 1,919 1,926 1,934 1,941 1,949 1,956 1,964 1,971 1,503 1,508 1,513 1,518 1,523 1,528 1,533 1,538 1,543 1,548 1,553 1,558 1,563 1,568 1,573 1,578 1,583 1,588 1,593 1,598 1,829 1,836 1,844 1,851 1,859 1,866 1,874 1,881 1,889 1,896 1,904 1,911 1,919 1,926 1,934 1,941 1,949 1,956 1,964 1,971 1,646 1,654 1,661 1,669 1,676 1,684 1,691 1,699 1,706 1,714 1,721 1,729 1,736 1,744 1,751 1,759 1,766 1,774 1,781 1,789

18,000

18,000 18,050 18,100 18,150 18,200 18,250 18,300 18,350 18,400 18,450 18,500 18,550 18,600 18,650 18,700 18,750 18,800 18,850 18,900 18,950 18,050 18,100 18,150 18,200 18,250 18,300 18,350 18,400 18,450 18,500 18,550 18,600 18,650 18,700 18,750 18,800 18,850 18,900 18,950 19,000 2,279 2,286 2,294 2,301 2,309 2,316 2,324 2,331 2,339 2,346 2,354 2,361 2,369 2,376 2,384 2,391 2,399 2,406 2,414 2,421 1,854 1,861 1,869 1,876 1,884 1,891 1,899 1,906 1,914 1,921 1,929 1,936 1,944 1,951 1,959 1,966 1,974 1,981 1,989 1,996 2,279 2,286 2,294 2,301 2,309 2,316 2,324 2,331 2,339 2,346 2,354 2,361 2,369 2,376 2,384 2,391 2,399 2,406 2,414 2,421 2,096 2,104 2,111 2,119 2,126 2,134 2,141 2,149 2,156 2,164 2,171 2,179 2,186 2,194 2,201 2,209 2,216 2,224 2,231 2,239

21,000

21,000 21,050 21,100 21,150 21,200 21,250 21,300 21,350 21,400 21,450 21,500 21,550 21,600 21,650 21,700 21,750 21,800 21,850 21,900 21,950 21,050 21,100 21,150 21,200 21,250 21,300 21,350 21,400 21,450 21,500 21,550 21,600 21,650 21,700 21,750 21,800 21,850 21,900 21,950 22,000 2,729 2,736 2,744 2,751 2,759 2,766 2,774 2,781 2,789 2,796 2,804 2,811 2,819 2,826 2,834 2,841 2,849 2,856 2,864 2,871 2,304 2,311 2,319 2,326 2,334 2,341 2,349 2,356 2,364 2,371 2,379 2,386 2,394 2,401 2,409 2,416 2,424 2,431 2,439 2,446 2,729 2,736 2,744 2,751 2,759 2,766 2,774 2,781 2,789 2,796 2,804 2,811 2,819 2,826 2,834 2,841 2,849 2,856 2,864 2,871 2,546 2,554 2,561 2,569 2,576 2,584 2,591 2,599 2,606 2,614 2,621 2,629 2,636 2,644 2,651 2,659 2,666 2,674 2,681 2,689

16,000

16,000 16,050 16,100 16,150 16,200 16,250 16,300 16,350 16,400 16,450 16,500 16,550 16,600 16,650 16,700 16,750 16,800 16,850 16,900 16,950 16,050 16,100 16,150 16,200 16,250 16,300 16,350 16,400 16,450 16,500 16,550 16,600 16,650 16,700 16,750 16,800 16,850 16,900 16,950 17,000 1,979 1,986 1,994 2,001 2,009 2,016 2,024 2,031 2,039 2,046 2,054 2,061 2,069 2,076 2,084 2,091 2,099 2,106 2,114 2,121 1,603 1,608 1,613 1,618 1,623 1,628 1,633 1,638 1,643 1,648 1,653 1,658 1,663 1,668 1,673 1,678 1,683 1,688 1,693 1,698 1,979 1,986 1,994 2,001 2,009 2,016 2,024 2,031 2,039 2,046 2,054 2,061 2,069 2,076 2,084 2,091 2,099 2,106 2,114 2,121 1,796 1,804 1,811 1,819 1,826 1,834 1,841 1,849 1,856 1,864 1,871 1,879 1,886 1,894 1,901 1,909 1,916 1,924 1,931 1,939

19,000

19,000 19,050 19,100 19,150 19,200 19,250 19,300 19,350 19,400 19,450 19,500 19,550 19,600 19,650 19,700 19,750 19,800 19,850 19,900 19,950 19,050 19,100 19,150 19,200 19,250 19,300 19,350 19,400 19,450 19,500 19,550 19,600 19,650 19,700 19,750 19,800 19,850 19,900 19,950 20,000 2,429 2,436 2,444 2,451 2,459 2,466 2,474 2,481 2,489 2,496 2,504 2,511 2,519 2,526 2,534 2,541 2,549 2,556 2,564 2,571 2,004 2,011 2,019 2,026 2,034 2,041 2,049 2,056 2,064 2,071 2,079 2,086 2,094 2,101 2,109 2,116 2,124 2,131 2,139 2,146 2,429 2,436 2,444 2,451 2,459 2,466 2,474 2,481 2,489 2,496 2,504 2,511 2,519 2,526 2,534 2,541 2,549 2,556 2,564 2,571 2,246 2,254 2,261 2,269 2,276 2,284 2,291 2,299 2,306 2,314 2,321 2,329 2,336 2,344 2,351 2,359 2,366 2,374 2,381 2,389

22,000

22,000 22,050 22,100 22,150 22,200 22,250 22,300 22,350 22,400 22,450 22,500 22,550 22,600 22,650 22,700 22,750 22,800 22,850 22,900 22,950 22,050 22,100 22,150 22,200 22,250 22,300 22,350 22,400 22,450 22,500 22,550 22,600 22,650 22,700 22,750 22,800 22,850 22,900 22,950 23,000 2,879 2,886 2,894 2,901 2,909 2,916 2,924 2,931 2,939 2,946 2,954 2,961 2,969 2,976 2,984 2,991 2,999 3,006 3,014 3,021 2,454 2,461 2,469 2,476 2,484 2,491 2,499 2,506 2,514 2,521 2,529 2,536 2,544 2,551 2,559 2,566 2,574 2,581 2,589 2,596 2,879 2,886 2,894 2,901 2,909 2,916 2,924 2,931 2,939 2,946 2,954 2,961 2,969 2,976 2,984 2,991 2,999 3,006 3,014 3,021 2,696 2,704 2,711 2,719 2,726 2,734 2,741 2,749 2,756 2,764 2,771 2,779 2,786 2,794 2,801 2,809 2,816 2,824 2,831 2,839

* This column must also be used by a qualifying widow(er).

(Continued)

- 66 -

2011 Tax Table ­ Continued

If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household

23,000

23,000 23,050 23,100 23,150 23,200 23,250 23,300 23,350 23,400 23,450 23,500 23,550 23,600 23,650 23,700 23,750 23,800 23,850 23,900 23,950 23,050 23,100 23,150 23,200 23,250 23,300 23,350 23,400 23,450 23,500 23,550 23,600 23,650 23,700 23,750 23,800 23,850 23,900 23,950 24,000 3,029 3,036 3,044 3,051 3,059 3,066 3,074 3,081 3,089 3,096 3,104 3,111 3,119 3,126 3,134 3,141 3,149 3,156 3,164 3,171 2,604 2,611 2,619 2,626 2,634 2,641 2,649 2,656 2,664 2,671 2,679 2,686 2,694 2,701 2,709 2,716 2,724 2,731 2,739 2,746 3,029 3,036 3,044 3,051 3,059 3,066 3,074 3,081 3,089 3,096 3,104 3,111 3,119 3,126 3,134 3,141 3,149 3,156 3,164 3,171 2,846 2,854 2,861 2,869 2,876 2,884 2,891 2,899 2,906 2,914 2,921 2,929 2,936 2,944 2,951 2,959 2,966 2,974 2,981 2,989

26,000

26,000 26,050 26,100 26,150 26,200 26,250 26,300 26,350 26,400 26,450 26,500 26,550 26,600 26,650 26,700 26,750 26,800 26,850 26,900 26,950 26,050 26,100 26,150 26,200 26,250 26,300 26,350 26,400 26,450 26,500 26,550 26,600 26,650 26,700 26,750 26,800 26,850 26,900 26,950 27,000 3,479 3,486 3,494 3,501 3,509 3,516 3,524 3,531 3,539 3,546 3,554 3,561 3,569 3,576 3,584 3,591 3,599 3,606 3,614 3,621 3,054 3,061 3,069 3,076 3,084 3,091 3,099 3,106 3,114 3,121 3,129 3,136 3,144 3,151 3,159 3,166 3,174 3,181 3,189 3,196 3,479 3,486 3,494 3,501 3,509 3,516 3,524 3,531 3,539 3,546 3,554 3,561 3,569 3,576 3,584 3,591 3,599 3,606 3,614 3,621 3,296 3,304 3,311 3,319 3,326 3,334 3,341 3,349 3,356 3,364 3,371 3,379 3,386 3,394 3,401 3,409 3,416 3,424 3,431 3,439

29,000

29,000 29,050 29,100 29,150 29,200 29,250 29,300 29,350 29,400 29,450 29,500 29,550 29,600 29,650 29,700 29,750 29,800 29,850 29,900 29,950 29,050 29,100 29,150 29,200 29,250 29,300 29,350 29,400 29,450 29,500 29,550 29,600 29,650 29,700 29,750 29,800 29,850 29,900 29,950 30,000 3,929 3,936 3,944 3,951 3,959 3,966 3,974 3,981 3,989 3,996 4,004 4,011 4,019 4,026 4,034 4,041 4,049 4,056 4,064 4,071 3,504 3,511 3,519 3,526 3,534 3,541 3,549 3,556 3,564 3,571 3,579 3,586 3,594 3,601 3,609 3,616 3,624 3,631 3,639 3,646 3,929 3,936 3,944 3,951 3,959 3,966 3,974 3,981 3,989 3,996 4,004 4,011 4,019 4,026 4,034 4,041 4,049 4,056 4,064 4,071 3,746 3,754 3,761 3,769 3,776 3,784 3,791 3,799 3,806 3,814 3,821 3,829 3,836 3,844 3,851 3,859 3,866 3,874 3,881 3,889

24,000

24,000 24,050 24,100 24,150 24,200 24,250 24,300 24,350 24,400 24,450 24,500 24,550 24,600 24,650 24,700 24,750 24,800 24,850 24,900 24,950 24,050 24,100 24,150 24,200 24,250 24,300 24,350 24,400 24,450 24,500 24,550 24,600 24,650 24,700 24,750 24,800 24,850 24,900 24,950 25,000 3,179 3,186 3,194 3,201 3,209 3,216 3,224 3,231 3,239 3,246 3,254 3,261 3,269 3,276 3,284 3,291 3,299 3,306 3,314 3,321 2,754 2,761 2,769 2,776 2,784 2,791 2,799 2,806 2,814 2,821 2,829 2,836 2,844 2,851 2,859 2,866 2,874 2,881 2,889 2,896 3,179 3,186 3,194 3,201 3,209 3,216 3,224 3,231 3,239 3,246 3,254 3,261 3,269 3,276 3,284 3,291 3,299 3,306 3,314 3,321 2,996 3,004 3,011 3,019 3,026 3,034 3,041 3,049 3,056 3,064 3,071 3,079 3,086 3,094 3,101 3,109 3,116 3,124 3,131 3,139

27,000

27,000 27,050 27,100 27,150 27,200 27,250 27,300 27,350 27,400 27,450 27,500 27,550 27,600 27,650 27,700 27,750 27,800 27,850 27,900 27,950 27,050 27,100 27,150 27,200 27,250 27,300 27,350 27,400 27,450 27,500 27,550 27,600 27,650 27,700 27,750 27,800 27,850 27,900 27,950 28,000 3,629 3,636 3,644 3,651 3,659 3,666 3,674 3,681 3,689 3,696 3,704 3,711 3,719 3,726 3,734 3,741 3,749 3,756 3,764 3,771 3,204 3,211 3,219 3,226 3,234 3,241 3,249 3,256 3,264 3,271 3,279 3,286 3,294 3,301 3,309 3,316 3,324 3,331 3,339 3,346 3,629 3,636 3,644 3,651 3,659 3,666 3,674 3,681 3,689 3,696 3,704 3,711 3,719 3,726 3,734 3,741 3,749 3,756 3,764 3,771 3,446 3,454 3,461 3,469 3,476 3,484 3,491 3,499 3,506 3,514 3,521 3,529 3,536 3,544 3,551 3,559 3,566 3,574 3,581 3,589

30,000

30,000 30,050 30,100 30,150 30,200 30,250 30,300 30,350 30,400 30,450 30,500 30,550 30,600 30,650 30,700 30,750 30,800 30,850 30,900 30,950 30,050 30,100 30,150 30,200 30,250 30,300 30,350 30,400 30,450 30,500 30,550 30,600 30,650 30,700 30,750 30,800 30,850 30,900 30,950 31,000 4,079 4,086 4,094 4,101 4,109 4,116 4,124 4,131 4,139 4,146 4,154 4,161 4,169 4,176 4,184 4,191 4,199 4,206 4,214 4,221 3,654 3,661 3,669 3,676 3,684 3,691 3,699 3,706 3,714 3,721 3,729 3,736 3,744 3,751 3,759 3,766 3,774 3,781 3,789 3,796 4,079 4,086 4,094 4,101 4,109 4,116 4,124 4,131 4,139 4,146 4,154 4,161 4,169 4,176 4,184 4,191 4,199 4,206 4,214 4,221 3,896 3,904 3,911 3,919 3,926 3,934 3,941 3,949 3,956 3,964 3,971 3,979 3,986 3,994 4,001 4,009 4,016 4,024 4,031 4,039

25,000

25,000 25,050 25,100 25,150 25,200 25,250 25,300 25,350 25,400 25,450 25,500 25,550 25,600 25,650 25,700 25,750 25,800 25,850 25,900 25,950 25,050 25,100 25,150 25,200 25,250 25,300 25,350 25,400 25,450 25,500 25,550 25,600 25,650 25,700 25,750 25,800 25,850 25,900 25,950 26,000 3,329 3,336 3,344 3,351 3,359 3,366 3,374 3,381 3,389 3,396 3,404 3,411 3,419 3,426 3,434 3,441 3,449 3,456 3,464 3,471 2,904 2,911 2,919 2,926 2,934 2,941 2,949 2,956 2,964 2,971 2,979 2,986 2,994 3,001 3,009 3,016 3,024 3,031 3,039 3,046 3,329 3,336 3,344 3,351 3,359 3,366 3,374 3,381 3,389 3,396 3,404 3,411 3,419 3,426 3,434 3,441 3,449 3,456 3,464 3,471 3,146 3,154 3,161 3,169 3,176 3,184 3,191 3,199 3,206 3,214 3,221 3,229 3,236 3,244 3,251 3,259 3,266 3,274 3,281 3,289

28,000

28,000 28,050 28,100 28,150 28,200 28,250 28,300 28,350 28,400 28,450 28,500 28,550 28,600 28,650 28,700 28,750 28,800 28,850 28,900 28,950 28,050 28,100 28,150 28,200 28,250 28,300 28,350 28,400 28,450 28,500 28,550 28,600 28,650 28,700 28,750 28,800 28,850 28,900 28,950 29,000 3,779 3,786 3,794 3,801 3,809 3,816 3,824 3,831 3,839 3,846 3,854 3,861 3,869 3,876 3,884 3,891 3,899 3,906 3,914 3,921 3,354 3,361 3,369 3,376 3,384 3,391 3,399 3,406 3,414 3,421 3,429 3,436 3,444 3,451 3,459 3,466 3,474 3,481 3,489 3,496 3,779 3,786 3,794 3,801 3,809 3,816 3,824 3,831 3,839 3,846 3,854 3,861 3,869 3,876 3,884 3,891 3,899 3,906 3,914 3,921 3,596 3,604 3,611 3,619 3,626 3,634 3,641 3,649 3,656 3,664 3,671 3,679 3,686 3,694 3,701 3,709 3,716 3,724 3,731 3,739

31,000

31,000 31,050 31,100 31,150 31,200 31,250 31,300 31,350 31,400 31,450 31,500 31,550 31,600 31,650 31,700 31,750 31,800 31,850 31,900 31,950 31,050 31,100 31,150 31,200 31,250 31,300 31,350 31,400 31,450 31,500 31,550 31,600 31,650 31,700 31,750 31,800 31,850 31,900 31,950 32,000 4,229 4,236 4,244 4,251 4,259 4,266 4,274 4,281 4,289 4,296 4,304 4,311 4,319 4,326 4,334 4,341 4,349 4,356 4,364 4,371 3,804 3,811 3,819 3,826 3,834 3,841 3,849 3,856 3,864 3,871 3,879 3,886 3,894 3,901 3,909 3,916 3,924 3,931 3,939 3,946 4,229 4,236 4,244 4,251 4,259 4,266 4,274 4,281 4,289 4,296 4,304 4,311 4,319 4,326 4,334 4,341 4,349 4,356 4,364 4,371 4,046 4,054 4,061 4,069 4,076 4,084 4,091 4,099 4,106 4,114 4,121 4,129 4,136 4,144 4,151 4,159 4,166 4,174 4,181 4,189

* This column must also be used by a qualifying widow(er).

(Continued)

- 67 -

2011 Tax Table ­ Continued

If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household

32,000

32,000 32,050 32,100 32,150 32,200 32,250 32,300 32,350 32,400 32,450 32,500 32,550 32,600 32,650 32,700 32,750 32,800 32,850 32,900 32,950 32,050 32,100 32,150 32,200 32,250 32,300 32,350 32,400 32,450 32,500 32,550 32,600 32,650 32,700 32,750 32,800 32,850 32,900 32,950 33,000 4,379 4,386 4,394 4,401 4,409 4,416 4,424 4,431 4,439 4,446 4,454 4,461 4,469 4,476 4,484 4,491 4,499 4,506 4,514 4,521 3,954 3,961 3,969 3,976 3,984 3,991 3,999 4,006 4,014 4,021 4,029 4,036 4,044 4,051 4,059 4,066 4,074 4,081 4,089 4,096 4,379 4,386 4,394 4,401 4,409 4,416 4,424 4,431 4,439 4,446 4,454 4,461 4,469 4,476 4,484 4,491 4,499 4,506 4,514 4,521 4,196 4,204 4,211 4,219 4,226 4,234 4,241 4,249 4,256 4,264 4,271 4,279 4,286 4,294 4,301 4,309 4,316 4,324 4,331 4,339

35,000

35,000 35,050 35,100 35,150 35,200 35,250 35,300 35,350 35,400 35,450 35,500 35,550 35,600 35,650 35,700 35,750 35,800 35,850 35,900 35,950 35,050 35,100 35,150 35,200 35,250 35,300 35,350 35,400 35,450 35,500 35,550 35,600 35,650 35,700 35,750 35,800 35,850 35,900 35,950 36,000 4,881 4,894 4,906 4,919 4,931 4,944 4,956 4,969 4,981 4,994 5,006 5,019 5,031 5,044 5,056 5,069 5,081 5,094 5,106 5,119 4,404 4,411 4,419 4,426 4,434 4,441 4,449 4,456 4,464 4,471 4,479 4,486 4,494 4,501 4,509 4,516 4,524 4,531 4,539 4,546 4,881 4,894 4,906 4,919 4,931 4,944 4,956 4,969 4,981 4,994 5,006 5,019 5,031 5,044 5,056 5,069 5,081 5,094 5,106 5,119 4,646 4,654 4,661 4,669 4,676 4,684 4,691 4,699 4,706 4,714 4,721 4,729 4,736 4,744 4,751 4,759 4,766 4,774 4,781 4,789

38,000

38,000 38,050 38,100 38,150 38,200 38,250 38,300 38,350 38,400 38,450 38,500 38,550 38,600 38,650 38,700 38,750 38,800 38,850 38,900 38,950 38,050 38,100 38,150 38,200 38,250 38,300 38,350 38,400 38,450 38,500 38,550 38,600 38,650 38,700 38,750 38,800 38,850 38,900 38,950 39,000 5,631 5,644 5,656 5,669 5,681 5,694 5,706 5,719 5,731 5,744 5,756 5,769 5,781 5,794 5,806 5,819 5,831 5,844 5,856 5,869 4,854 4,861 4,869 4,876 4,884 4,891 4,899 4,906 4,914 4,921 4,929 4,936 4,944 4,951 4,959 4,966 4,974 4,981 4,989 4,996 5,631 5,644 5,656 5,669 5,681 5,694 5,706 5,719 5,731 5,744 5,756 5,769 5,781 5,794 5,806 5,819 5,831 5,844 5,856 5,869 5,096 5,104 5,111 5,119 5,126 5,134 5,141 5,149 5,156 5,164 5,171 5,179 5,186 5,194 5,201 5,209 5,216 5,224 5,231 5,239

33,000

33,000 33,050 33,100 33,150 33,200 33,250 33,300 33,350 33,400 33,450 33,500 33,550 33,600 33,650 33,700 33,750 33,800 33,850 33,900 33,950 33,050 33,100 33,150 33,200 33,250 33,300 33,350 33,400 33,450 33,500 33,550 33,600 33,650 33,700 33,750 33,800 33,850 33,900 33,950 34,000 4,529 4,536 4,544 4,551 4,559 4,566 4,574 4,581 4,589 4,596 4,604 4,611 4,619 4,626 4,634 4,641 4,649 4,656 4,664 4,671 4,104 4,111 4,119 4,126 4,134 4,141 4,149 4,156 4,164 4,171 4,179 4,186 4,194 4,201 4,209 4,216 4,224 4,231 4,239 4,246 4,529 4,536 4,544 4,551 4,559 4,566 4,574 4,581 4,589 4,596 4,604 4,611 4,619 4,626 4,634 4,641 4,649 4,656 4,664 4,671 4,346 4,354 4,361 4,369 4,376 4,384 4,391 4,399 4,406 4,414 4,421 4,429 4,436 4,444 4,451 4,459 4,466 4,474 4,481 4,489

36,000

36,000 36,050 36,100 36,150 36,200 36,250 36,300 36,350 36,400 36,450 36,500 36,550 36,600 36,650 36,700 36,750 36,800 36,850 36,900 36,950 36,050 36,100 36,150 36,200 36,250 36,300 36,350 36,400 36,450 36,500 36,550 36,600 36,650 36,700 36,750 36,800 36,850 36,900 36,950 37,000 5,131 5,144 5,156 5,169 5,181 5,194 5,206 5,219 5,231 5,244 5,256 5,269 5,281 5,294 5,306 5,319 5,331 5,344 5,356 5,369 4,554 4,561 4,569 4,576 4,584 4,591 4,599 4,606 4,614 4,621 4,629 4,636 4,644 4,651 4,659 4,666 4,674 4,681 4,689 4,696 5,131 5,144 5,156 5,169 5,181 5,194 5,206 5,219 5,231 5,244 5,256 5,269 5,281 5,294 5,306 5,319 5,331 5,344 5,356 5,369 4,796 4,804 4,811 4,819 4,826 4,834 4,841 4,849 4,856 4,864 4,871 4,879 4,886 4,894 4,901 4,909 4,916 4,924 4,931 4,939

39,000

39,000 39,050 39,100 39,150 39,200 39,250 39,300 39,350 39,400 39,450 39,500 39,550 39,600 39,650 39,700 39,750 39,800 39,850 39,900 39,950 39,050 39,100 39,150 39,200 39,250 39,300 39,350 39,400 39,450 39,500 39,550 39,600 39,650 39,700 39,750 39,800 39,850 39,900 39,950 40,000 5,881 5,894 5,906 5,919 5,931 5,944 5,956 5,969 5,981 5,994 6,006 6,019 6,031 6,044 6,056 6,069 6,081 6,094 6,106 6,119 5,004 5,011 5,019 5,026 5,034 5,041 5,049 5,056 5,064 5,071 5,079 5,086 5,094 5,101 5,109 5,116 5,124 5,131 5,139 5,146 5,881 5,894 5,906 5,919 5,931 5,944 5,956 5,969 5,981 5,994 6,006 6,019 6,031 6,044 6,056 6,069 6,081 6,094 6,106 6,119 5,246 5,254 5,261 5,269 5,276 5,284 5,291 5,299 5,306 5,314 5,321 5,329 5,336 5,344 5,351 5,359 5,366 5,374 5,381 5,389

34,000

34,000 34,050 34,100 34,150 34,200 34,250 34,300 34,350 34,400 34,450 34,500 34,550 34,600 34,650 34,700 34,750 34,800 34,850 34,900 34,950 34,050 34,100 34,150 34,200 34,250 34,300 34,350 34,400 34,450 34,500 34,550 34,600 34,650 34,700 34,750 34,800 34,850 34,900 34,950 35,000 4,679 4,686 4,694 4,701 4,709 4,716 4,724 4,731 4,739 4,746 4,756 4,769 4,781 4,794 4,806 4,819 4,831 4,844 4,856 4,869 4,254 4,261 4,269 4,276 4,284 4,291 4,299 4,306 4,314 4,321 4,329 4,336 4,344 4,351 4,359 4,366 4,374 4,381 4,389 4,396 4,679 4,686 4,694 4,701 4,709 4,716 4,724 4,731 4,739 4,746 4,756 4,769 4,781 4,794 4,806 4,819 4,831 4,844 4,856 4,869 4,496 4,504 4,511 4,519 4,526 4,534 4,541 4,549 4,556 4,564 4,571 4,579 4,586 4,594 4,601 4,609 4,616 4,624 4,631 4,639

37,000

37,000 37,050 37,100 37,150 37,200 37,250 37,300 37,350 37,400 37,450 37,500 37,550 37,600 37,650 37,700 37,750 37,800 37,850 37,900 37,950 37,050 37,100 37,150 37,200 37,250 37,300 37,350 37,400 37,450 37,500 37,550 37,600 37,650 37,700 37,750 37,800 37,850 37,900 37,950 38,000 5,381 5,394 5,406 5,419 5,431 5,444 5,456 5,469 5,481 5,494 5,506 5,519 5,531 5,544 5,556 5,569 5,581 5,594 5,606 5,619 4,704 4,711 4,719 4,726 4,734 4,741 4,749 4,756 4,764 4,771 4,779 4,786 4,794 4,801 4,809 4,816 4,824 4,831 4,839 4,846 5,381 5,394 5,406 5,419 5,431 5,444 5,456 5,469 5,481 5,494 5,506 5,519 5,531 5,544 5,556 5,569 5,581 5,594 5,606 5,619 4,946 4,954 4,961 4,969 4,976 4,984 4,991 4,999 5,006 5,014 5,021 5,029 5,036 5,044 5,051 5,059 5,066 5,074 5,081 5,089

40,000

40,000 40,050 40,100 40,150 40,200 40,250 40,300 40,350 40,400 40,450 40,500 40,550 40,600 40,650 40,700 40,750 40,800 40,850 40,900 40,950 40,050 40,100 40,150 40,200 40,250 40,300 40,350 40,400 40,450 40,500 40,550 40,600 40,650 40,700 40,750 40,800 40,850 40,900 40,950 41,000 6,131 6,144 6,156 6,169 6,181 6,194 6,206 6,219 6,231 6,244 6,256 6,269 6,281 6,294 6,306 6,319 6,331 6,344 6,356 6,369 5,154 5,161 5,169 5,176 5,184 5,191 5,199 5,206 5,214 5,221 5,229 5,236 5,244 5,251 5,259 5,266 5,274 5,281 5,289 5,296 6,131 6,144 6,156 6,169 6,181 6,194 6,206 6,219 6,231 6,244 6,256 6,269 6,281 6,294 6,306 6,319 6,331 6,344 6,356 6,369 5,396 5,404 5,411 5,419 5,426 5,434 5,441 5,449 5,456 5,464 5,471 5,479 5,486 5,494 5,501 5,509 5,516 5,524 5,531 5,539

* This column must also be used by a qualifying widow(er).

(Continued)

- 68 -

2011 Tax Table ­ Continued

If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household

41,000

41,000 41,050 41,100 41,150 41,200 41,250 41,300 41,350 41,400 41,450 41,500 41,550 41,600 41,650 41,700 41,750 41,800 41,850 41,900 41,950 41,050 41,100 41,150 41,200 41,250 41,300 41,350 41,400 41,450 41,500 41,550 41,600 41,650 41,700 41,750 41,800 41,850 41,900 41,950 42,000 6,381 6,394 6,406 6,419 6,431 6,444 6,456 6,469 6,481 6,494 6,506 6,519 6,531 6,544 6,556 6,569 6,581 6,594 6,606 6,619 5,304 5,311 5,319 5,326 5,334 5,341 5,349 5,356 5,364 5,371 5,379 5,386 5,394 5,401 5,409 5,416 5,424 5,431 5,439 5,446 6,381 6,394 6,406 6,419 6,431 6,444 6,456 6,469 6,481 6,494 6,506 6,519 6,531 6,544 6,556 6,569 6,581 6,594 6,606 6,619 5,546 5,554 5,561 5,569 5,576 5,584 5,591 5,599 5,606 5,614 5,621 5,629 5,636 5,644 5,651 5,659 5,666 5,674 5,681 5,689

44,000

44,000 44,050 44,100 44,150 44,200 44,250 44,300 44,350 44,400 44,450 44,500 44,550 44,600 44,650 44,700 44,750 44,800 44,850 44,900 44,950 44,050 44,100 44,150 44,200 44,250 44,300 44,350 44,400 44,450 44,500 44,550 44,600 44,650 44,700 44,750 44,800 44,850 44,900 44,950 45,000 7,131 7,144 7,156 7,169 7,181 7,194 7,206 7,219 7,231 7,244 7,256 7,269 7,281 7,294 7,306 7,319 7,331 7,344 7,356 7,369 5,754 5,761 5,769 5,776 5,784 5,791 5,799 5,806 5,814 5,821 5,829 5,836 5,844 5,851 5,859 5,866 5,874 5,881 5,889 5,896 7,131 7,144 7,156 7,169 7,181 7,194 7,206 7,219 7,231 7,244 7,256 7,269 7,281 7,294 7,306 7,319 7,331 7,344 7,356 7,369 5,996 6,004 6,011 6,019 6,026 6,034 6,041 6,049 6,056 6,064 6,071 6,079 6,086 6,094 6,101 6,109 6,116 6,124 6,131 6,139

47,000

47,000 47,050 47,100 47,150 47,200 47,250 47,300 47,350 47,400 47,450 47,500 47,550 47,600 47,650 47,700 47,750 47,800 47,850 47,900 47,950 47,050 47,100 47,150 47,200 47,250 47,300 47,350 47,400 47,450 47,500 47,550 47,600 47,650 47,700 47,750 47,800 47,850 47,900 47,950 48,000 7,881 7,894 7,906 7,919 7,931 7,944 7,956 7,969 7,981 7,994 8,006 8,019 8,031 8,044 8,056 8,069 8,081 8,094 8,106 8,119 6,204 6,211 6,219 6,226 6,234 6,241 6,249 6,256 6,264 6,271 6,279 6,286 6,294 6,301 6,309 6,316 6,324 6,331 6,339 6,346 7,881 7,894 7,906 7,919 7,931 7,944 7,956 7,969 7,981 7,994 8,006 8,019 8,031 8,044 8,056 8,069 8,081 8,094 8,106 8,119 6,524 6,536 6,549 6,561 6,574 6,586 6,599 6,611 6,624 6,636 6,649 6,661 6,674 6,686 6,699 6,711 6,724 6,736 6,749 6,761

42,000

42,000 42,050 42,100 42,150 42,200 42,250 42,300 42,350 42,400 42,450 42,500 42,550 42,600 42,650 42,700 42,750 42,800 42,850 42,900 42,950 42,050 42,100 42,150 42,200 42,250 42,300 42,350 42,400 42,450 42,500 42,550 42,600 42,650 42,700 42,750 42,800 42,850 42,900 42,950 43,000 6,631 6,644 6,656 6,669 6,681 6,694 6,706 6,719 6,731 6,744 6,756 6,769 6,781 6,794 6,806 6,819 6,831 6,844 6,856 6,869 5,454 5,461 5,469 5,476 5,484 5,491 5,499 5,506 5,514 5,521 5,529 5,536 5,544 5,551 5,559 5,566 5,574 5,581 5,589 5,596 6,631 6,644 6,656 6,669 6,681 6,694 6,706 6,719 6,731 6,744 6,756 6,769 6,781 6,794 6,806 6,819 6,831 6,844 6,856 6,869 5,696 5,704 5,711 5,719 5,726 5,734 5,741 5,749 5,756 5,764 5,771 5,779 5,786 5,794 5,801 5,809 5,816 5,824 5,831 5,839

45,000

45,000 45,050 45,100 45,150 45,200 45,250 45,300 45,350 45,400 45,450 45,500 45,550 45,600 45,650 45,700 45,750 45,800 45,850 45,900 45,950 45,050 45,100 45,150 45,200 45,250 45,300 45,350 45,400 45,450 45,500 45,550 45,600 45,650 45,700 45,750 45,800 45,850 45,900 45,950 46,000 7,381 7,394 7,406 7,419 7,431 7,444 7,456 7,469 7,481 7,494 7,506 7,519 7,531 7,544 7,556 7,569 7,581 7,594 7,606 7,619 5,904 5,911 5,919 5,926 5,934 5,941 5,949 5,956 5,964 5,971 5,979 5,986 5,994 6,001 6,009 6,016 6,024 6,031 6,039 6,046 7,381 7,394 7,406 7,419 7,431 7,444 7,456 7,469 7,481 7,494 7,506 7,519 7,531 7,544 7,556 7,569 7,581 7,594 7,606 7,619 6,146 6,154 6,161 6,169 6,176 6,184 6,191 6,199 6,206 6,214 6,221 6,229 6,236 6,244 6,251 6,259 6,266 6,274 6,281 6,289

48,000

48,000 48,050 48,100 48,150 48,200 48,250 48,300 48,350 48,400 48,450 48,500 48,550 48,600 48,650 48,700 48,750 48,800 48,850 48,900 48,950 48,050 48,100 48,150 48,200 48,250 48,300 48,350 48,400 48,450 48,500 48,550 48,600 48,650 48,700 48,750 48,800 48,850 48,900 48,950 49,000 8,131 8,144 8,156 8,169 8,181 8,194 8,206 8,219 8,231 8,244 8,256 8,269 8,281 8,294 8,306 8,319 8,331 8,344 8,356 8,369 6,354 6,361 6,369 6,376 6,384 6,391 6,399 6,406 6,414 6,421 6,429 6,436 6,444 6,451 6,459 6,466 6,474 6,481 6,489 6,496 8,131 8,144 8,156 8,169 8,181 8,194 8,206 8,219 8,231 8,244 8,256 8,269 8,281 8,294 8,306 8,319 8,331 8,344 8,356 8,369 6,774 6,786 6,799 6,811 6,824 6,836 6,849 6,861 6,874 6,886 6,899 6,911 6,924 6,936 6,949 6,961 6,974 6,986 6,999 7,011

43,000

43,000 43,050 43,100 43,150 43,200 43,250 43,300 43,350 43,400 43,450 43,500 43,550 43,600 43,650 43,700 43,750 43,800 43,850 43,900 43,950 43,050 43,100 43,150 43,200 43,250 43,300 43,350 43,400 43,450 43,500 43,550 43,600 43,650 43,700 43,750 43,800 43,850 43,900 43,950 44,000 6,881 6,894 6,906 6,919 6,931 6,944 6,956 6,969 6,981 6,994 7,006 7,019 7,031 7,044 7,056 7,069 7,081 7,094 7,106 7,119 5,604 5,611 5,619 5,626 5,634 5,641 5,649 5,656 5,664 5,671 5,679 5,686 5,694 5,701 5,709 5,716 5,724 5,731 5,739 5,746 6,881 6,894 6,906 6,919 6,931 6,944 6,956 6,969 6,981 6,994 7,006 7,019 7,031 7,044 7,056 7,069 7,081 7,094 7,106 7,119 5,846 5,854 5,861 5,869 5,876 5,884 5,891 5,899 5,906 5,914 5,921 5,929 5,936 5,944 5,951 5,959 5,966 5,974 5,981 5,989

46,000

46,000 46,050 46,100 46,150 46,200 46,250 46,300 46,350 46,400 46,450 46,500 46,550 46,600 46,650 46,700 46,750 46,800 46,850 46,900 46,950 46,050 46,100 46,150 46,200 46,250 46,300 46,350 46,400 46,450 46,500 46,550 46,600 46,650 46,700 46,750 46,800 46,850 46,900 46,950 47,000 7,631 7,644 7,656 7,669 7,681 7,694 7,706 7,719 7,731 7,744 7,756 7,769 7,781 7,794 7,806 7,819 7,831 7,844 7,856 7,869 6,054 6,061 6,069 6,076 6,084 6,091 6,099 6,106 6,114 6,121 6,129 6,136 6,144 6,151 6,159 6,166 6,174 6,181 6,189 6,196 7,631 7,644 7,656 7,669 7,681 7,694 7,706 7,719 7,731 7,744 7,756 7,769 7,781 7,794 7,806 7,819 7,831 7,844 7,856 7,869 6,296 6,304 6,311 6,319 6,326 6,336 6,349 6,361 6,374 6,386 6,399 6,411 6,424 6,436 6,449 6,461 6,474 6,486 6,499 6,511

49,000

49,000 49,050 49,100 49,150 49,200 49,250 49,300 49,350 49,400 49,450 49,500 49,550 49,600 49,650 49,700 49,750 49,800 49,850 49,900 49,950 49,050 49,100 49,150 49,200 49,250 49,300 49,350 49,400 49,450 49,500 49,550 49,600 49,650 49,700 49,750 49,800 49,850 49,900 49,950 50,000 8,381 8,394 8,406 8,419 8,431 8,444 8,456 8,469 8,481 8,494 8,506 8,519 8,531 8,544 8,556 8,569 8,581 8,594 8,606 8,619 6,504 6,511 6,519 6,526 6,534 6,541 6,549 6,556 6,564 6,571 6,579 6,586 6,594 6,601 6,609 6,616 6,624 6,631 6,639 6,646 8,381 8,394 8,406 8,419 8,431 8,444 8,456 8,469 8,481 8,494 8,506 8,519 8,531 8,544 8,556 8,569 8,581 8,594 8,606 8,619 7,024 7,036 7,049 7,061 7,074 7,086 7,099 7,111 7,124 7,136 7,149 7,161 7,174 7,186 7,199 7,211 7,224 7,236 7,249 7,261

* This column must also be used by a qualifying widow(er).

(Continued)

- 69 -

2011 Tax Table ­ Continued

If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household

50,000

50,000 50,050 50,100 50,150 50,200 50,250 50,300 50,350 50,400 50,450 50,500 50,550 50,600 50,650 50,700 50,750 50,800 50,850 50,900 50,950 50,050 50,100 50,150 50,200 50,250 50,300 50,350 50,400 50,450 50,500 50,550 50,600 50,650 50,700 50,750 50,800 50,850 50,900 50,950 51,000 8,631 8,644 8,656 8,669 8,681 8,694 8,706 8,719 8,731 8,744 8,756 8,769 8,781 8,794 8,806 8,819 8,831 8,844 8,856 8,869 6,654 6,661 6,669 6,676 6,684 6,691 6,699 6,706 6,714 6,721 6,729 6,736 6,744 6,751 6,759 6,766 6,774 6,781 6,789 6,796 8,631 8,644 8,656 8,669 8,681 8,694 8,706 8,719 8,731 8,744 8,756 8,769 8,781 8,794 8,806 8,819 8,831 8,844 8,856 8,869 7,274 7,286 7,299 7,311 7,324 7,336 7,349 7,361 7,374 7,386 7,399 7,411 7,424 7,436 7,449 7,461 7,474 7,486 7,499 7,511

53,000

53,000 53,050 53,100 53,150 53,200 53,250 53,300 53,350 53,400 53,450 53,500 53,550 53,600 53,650 53,700 53,750 53,800 53,850 53,900 53,950 53,050 53,100 53,150 53,200 53,250 53,300 53,350 53,400 53,450 53,500 53,550 53,600 53,650 53,700 53,750 53,800 53,850 53,900 53,950 54,000 9,381 9,394 9,406 9,419 9,431 9,444 9,456 9,469 9,481 9,494 9,506 9,519 9,531 9,544 9,556 9,569 9,581 9,594 9,606 9,619 7,104 7,111 7,119 7,126 7,134 7,141 7,149 7,156 7,164 7,171 7,179 7,186 7,194 7,201 7,209 7,216 7,224 7,231 7,239 7,246 9,381 9,394 9,406 9,419 9,431 9,444 9,456 9,469 9,481 9,494 9,506 9,519 9,531 9,544 9,556 9,569 9,581 9,594 9,606 9,619 8,024 8,036 8,049 8,061 8,074 8,086 8,099 8,111 8,124 8,136 8,149 8,161 8,174 8,186 8,199 8,211 8,224 8,236 8,249 8,261

56,000

56,000 56,050 56,100 56,150 56,200 56,250 56,300 56,350 56,400 56,450 56,500 56,550 56,600 56,650 56,700 56,750 56,800 56,850 56,900 56,950 56,050 56,100 56,150 56,200 56,250 56,300 56,350 56,400 56,450 56,500 56,550 56,600 56,650 56,700 56,750 56,800 56,850 56,900 56,950 57,000 10,131 10,144 10,156 10,169 10,181 10,194 10,206 10,219 10,231 10,244 10,256 10,269 10,281 10,294 10,306 10,319 10,331 10,344 10,356 10,369 7,554 7,561 7,569 7,576 7,584 7,591 7,599 7,606 7,614 7,621 7,629 7,636 7,644 7,651 7,659 7,666 7,674 7,681 7,689 7,696 10,131 10,144 10,156 10,169 10,181 10,194 10,206 10,219 10,231 10,244 10,256 10,269 10,281 10,294 10,306 10,319 10,331 10,344 10,356 10,369 8,774 8,786 8,799 8,811 8,824 8,836 8,849 8,861 8,874 8,886 8,899 8,911 8,924 8,936 8,949 8,961 8,974 8,986 8,999 9,011

51,000

51,000 51,050 51,100 51,150 51,200 51,250 51,300 51,350 51,400 51,450 51,500 51,550 51,600 51,650 51,700 51,750 51,800 51,850 51,900 51,950 51,050 51,100 51,150 51,200 51,250 51,300 51,350 51,400 51,450 51,500 51,550 51,600 51,650 51,700 51,750 51,800 51,850 51,900 51,950 52,000 8,881 8,894 8,906 8,919 8,931 8,944 8,956 8,969 8,981 8,994 9,006 9,019 9,031 9,044 9,056 9,069 9,081 9,094 9,106 9,119 6,804 6,811 6,819 6,826 6,834 6,841 6,849 6,856 6,864 6,871 6,879 6,886 6,894 6,901 6,909 6,916 6,924 6,931 6,939 6,946 8,881 8,894 8,906 8,919 8,931 8,944 8,956 8,969 8,981 8,994 9,006 9,019 9,031 9,044 9,056 9,069 9,081 9,094 9,106 9,119 7,524 7,536 7,549 7,561 7,574 7,586 7,599 7,611 7,624 7,636 7,649 7,661 7,674 7,686 7,699 7,711 7,724 7,736 7,749 7,761

54,000

54,000 54,050 54,100 54,150 54,200 54,250 54,300 54,350 54,400 54,450 54,500 54,550 54,600 54,650 54,700 54,750 54,800 54,850 54,900 54,950 54,050 54,100 54,150 54,200 54,250 54,300 54,350 54,400 54,450 54,500 54,550 54,600 54,650 54,700 54,750 54,800 54,850 54,900 54,950 55,000 9,631 9,644 9,656 9,669 9,681 9,694 9,706 9,719 9,731 9,744 9,756 9,769 9,781 9,794 9,806 9,819 9,831 9,844 9,856 9,869 7,254 7,261 7,269 7,276 7,284 7,291 7,299 7,306 7,314 7,321 7,329 7,336 7,344 7,351 7,359 7,366 7,374 7,381 7,389 7,396 9,631 9,644 9,656 9,669 9,681 9,694 9,706 9,719 9,731 9,744 9,756 9,769 9,781 9,794 9,806 9,819 9,831 9,844 9,856 9,869 8,274 8,286 8,299 8,311 8,324 8,336 8,349 8,361 8,374 8,386 8,399 8,411 8,424 8,436 8,449 8,461 8,474 8,486 8,499 8,511

57,000

57,000 57,050 57,100 57,150 57,200 57,250 57,300 57,350 57,400 57,450 57,500 57,550 57,600 57,650 57,700 57,750 57,800 57,850 57,900 57,950 57,050 57,100 57,150 57,200 57,250 57,300 57,350 57,400 57,450 57,500 57,550 57,600 57,650 57,700 57,750 57,800 57,850 57,900 57,950 58,000 10,381 10,394 10,406 10,419 10,431 10,444 10,456 10,469 10,481 10,494 10,506 10,519 10,531 10,544 10,556 10,569 10,581 10,594 10,606 10,619 7,704 7,711 7,719 7,726 7,734 7,741 7,749 7,756 7,764 7,771 7,779 7,786 7,794 7,801 7,809 7,816 7,824 7,831 7,839 7,846 10,381 10,394 10,406 10,419 10,431 10,444 10,456 10,469 10,481 10,494 10,506 10,519 10,531 10,544 10,556 10,569 10,581 10,594 10,606 10,619 9,024 9,036 9,049 9,061 9,074 9,086 9,099 9,111 9,124 9,136 9,149 9,161 9,174 9,186 9,199 9,211 9,224 9,236 9,249 9,261

52,000

52,000 52,050 52,100 52,150 52,200 52,250 52,300 52,350 52,400 52,450 52,500 52,550 52,600 52,650 52,700 52,750 52,800 52,850 52,900 52,950 52,050 52,100 52,150 52,200 52,250 52,300 52,350 52,400 52,450 52,500 52,550 52,600 52,650 52,700 52,750 52,800 52,850 52,900 52,950 53,000 9,131 9,144 9,156 9,169 9,181 9,194 9,206 9,219 9,231 9,244 9,256 9,269 9,281 9,294 9,306 9,319 9,331 9,344 9,356 9,369 6,954 6,961 6,969 6,976 6,984 6,991 6,999 7,006 7,014 7,021 7,029 7,036 7,044 7,051 7,059 7,066 7,074 7,081 7,089 7,096 9,131 9,144 9,156 9,169 9,181 9,194 9,206 9,219 9,231 9,244 9,256 9,269 9,281 9,294 9,306 9,319 9,331 9,344 9,356 9,369 7,774 7,786 7,799 7,811 7,824 7,836 7,849 7,861 7,874 7,886 7,899 7,911 7,924 7,936 7,949 7,961 7,974 7,986 7,999 8,011

55,000

55,000 55,050 55,100 55,150 55,200 55,250 55,300 55,350 55,400 55,450 55,500 55,550 55,600 55,650 55,700 55,750 55,800 55,850 55,900 55,950 55,050 55,100 55,150 55,200 55,250 55,300 55,350 55,400 55,450 55,500 55,550 55,600 55,650 55,700 55,750 55,800 55,850 55,900 55,950 56,000 9,881 9,894 9,906 9,919 9,931 9,944 9,956 9,969 9,981 9,994 10,006 10,019 10,031 10,044 10,056 10,069 10,081 10,094 10,106 10,119 7,404 7,411 7,419 7,426 7,434 7,441 7,449 7,456 7,464 7,471 7,479 7,486 7,494 7,501 7,509 7,516 7,524 7,531 7,539 7,546 9,881 9,894 9,906 9,919 9,931 9,944 9,956 9,969 9,981 9,994 10,006 10,019 10,031 10,044 10,056 10,069 10,081 10,094 10,106 10,119 8,524 8,536 8,549 8,561 8,574 8,586 8,599 8,611 8,624 8,636 8,649 8,661 8,674 8,686 8,699 8,711 8,724 8,736 8,749 8,761

58,000

58,000 58,050 58,100 58,150 58,200 58,250 58,300 58,350 58,400 58,450 58,500 58,550 58,600 58,650 58,700 58,750 58,800 58,850 58,900 58,950 58,050 58,100 58,150 58,200 58,250 58,300 58,350 58,400 58,450 58,500 58,550 58,600 58,650 58,700 58,750 58,800 58,850 58,900 58,950 59,000 10,631 10,644 10,656 10,669 10,681 10,694 10,706 10,719 10,731 10,744 10,756 10,769 10,781 10,794 10,806 10,819 10,831 10,844 10,856 10,869 7,854 7,861 7,869 7,876 7,884 7,891 7,899 7,906 7,914 7,921 7,929 7,936 7,944 7,951 7,959 7,966 7,974 7,981 7,989 7,996 10,631 10,644 10,656 10,669 10,681 10,694 10,706 10,719 10,731 10,744 10,756 10,769 10,781 10,794 10,806 10,819 10,831 10,844 10,856 10,869 9,274 9,286 9,299 9,311 9,324 9,336 9,349 9,361 9,374 9,386 9,399 9,411 9,424 9,436 9,449 9,461 9,474 9,486 9,499 9,511

* This column must also be used by a qualifying widow(er).

(Continued)

- 70 -

2011 Tax Table ­ Continued

If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household

59,000

59,000 59,050 59,100 59,150 59,200 59,250 59,300 59,350 59,400 59,450 59,500 59,550 59,600 59,650 59,700 59,750 59,800 59,850 59,900 59,950 59,050 59,100 59,150 59,200 59,250 59,300 59,350 59,400 59,450 59,500 59,550 59,600 59,650 59,700 59,750 59,800 59,850 59,900 59,950 60,000 10,881 10,894 10,906 10,919 10,931 10,944 10,956 10,969 10,981 10,994 11,006 11,019 11,031 11,044 11,056 11,069 11,081 11,094 11,106 11,119 8,004 8,011 8,019 8,026 8,034 8,041 8,049 8,056 8,064 8,071 8,079 8,086 8,094 8,101 8,109 8,116 8,124 8,131 8,139 8,146 10,881 10,894 10,906 10,919 10,931 10,944 10,956 10,969 10,981 10,994 11,006 11,019 11,031 11,044 11,056 11,069 11,081 11,094 11,106 11,119 9,524 9,536 9,549 9,561 9,574 9,586 9,599 9,611 9,624 9,636 9,649 9,661 9,674 9,686 9,699 9,711 9,724 9,736 9,749 9,761

62,000

62,000 62,050 62,100 62,150 62,200 62,250 62,300 62,350 62,400 62,450 62,500 62,550 62,600 62,650 62,700 62,750 62,800 62,850 62,900 62,950 62,050 62,100 62,150 62,200 62,250 62,300 62,350 62,400 62,450 62,500 62,550 62,600 62,650 62,700 62,750 62,800 62,850 62,900 62,950 63,000 11,631 11,644 11,656 11,669 11,681 11,694 11,706 11,719 11,731 11,744 11,756 11,769 11,781 11,794 11,806 11,819 11,831 11,844 11,856 11,869 8,454 8,461 8,469 8,476 8,484 8,491 8,499 8,506 8,514 8,521 8,529 8,536 8,544 8,551 8,559 8,566 8,574 8,581 8,589 8,596 11,631 11,644 11,656 11,669 11,681 11,694 11,706 11,719 11,731 11,744 11,756 11,769 11,781 11,794 11,806 11,819 11,831 11,844 11,856 11,869 10,274 10,286 10,299 10,311 10,324 10,336 10,349 10,361 10,374 10,386 10,399 10,411 10,424 10,436 10,449 10,461 10,474 10,486 10,499 10,511

65,000

65,000 65,050 65,100 65,150 65,200 65,250 65,300 65,350 65,400 65,450 65,500 65,550 65,600 65,650 65,700 65,750 65,800 65,850 65,900 65,950 65,050 65,100 65,150 65,200 65,250 65,300 65,350 65,400 65,450 65,500 65,550 65,600 65,650 65,700 65,750 65,800 65,850 65,900 65,950 66,000 12,381 12,394 12,406 12,419 12,431 12,444 12,456 12,469 12,481 12,494 12,506 12,519 12,531 12,544 12,556 12,569 12,581 12,594 12,606 12,619 8,904 8,911 8,919 8,926 8,934 8,941 8,949 8,956 8,964 8,971 8,979 8,986 8,994 9,001 9,009 9,016 9,024 9,031 9,039 9,046 12,381 12,394 12,406 12,419 12,431 12,444 12,456 12,469 12,481 12,494 12,506 12,519 12,531 12,544 12,556 12,569 12,581 12,594 12,606 12,619 11,024 11,036 11,049 11,061 11,074 11,086 11,099 11,111 11,124 11,136 11,149 11,161 11,174 11,186 11,199 11,211 11,224 11,236 11,249 11,261

60,000

60,000 60,050 60,100 60,150 60,200 60,250 60,300 60,350 60,400 60,450 60,500 60,550 60,600 60,650 60,700 60,750 60,800 60,850 60,900 60,950 60,050 60,100 60,150 60,200 60,250 60,300 60,350 60,400 60,450 60,500 60,550 60,600 60,650 60,700 60,750 60,800 60,850 60,900 60,950 61,000 11,131 11,144 11,156 11,169 11,181 11,194 11,206 11,219 11,231 11,244 11,256 11,269 11,281 11,294 11,306 11,319 11,331 11,344 11,356 11,369 8,154 8,161 8,169 8,176 8,184 8,191 8,199 8,206 8,214 8,221 8,229 8,236 8,244 8,251 8,259 8,266 8,274 8,281 8,289 8,296 11,131 9,774 11,144 9,786 11,156 9,799 11,169 9,811 11,181 9,824 11,194 9,836 11,206 9,849 11,219 9,861 11,231 9,874 11,244 9,886 11,256 9,899 11,269 9,911 11,281 9,924 11,294 9,936 11,306 9,949 11,319 9,961 11,331 9,974 11,344 9,986 11,356 9,999 11,369 10,011

63,000

63,000 63,050 63,100 63,150 63,200 63,250 63,300 63,350 63,400 63,450 63,500 63,550 63,600 63,650 63,700 63,750 63,800 63,850 63,900 63,950 63,050 63,100 63,150 63,200 63,250 63,300 63,350 63,400 63,450 63,500 63,550 63,600 63,650 63,700 63,750 63,800 63,850 63,900 63,950 64,000 11,881 11,894 11,906 11,919 11,931 11,944 11,956 11,969 11,981 11,994 12,006 12,019 12,031 12,044 12,056 12,069 12,081 12,094 12,106 12,119 8,604 8,611 8,619 8,626 8,634 8,641 8,649 8,656 8,664 8,671 8,679 8,686 8,694 8,701 8,709 8,716 8,724 8,731 8,739 8,746 11,881 11,894 11,906 11,919 11,931 11,944 11,956 11,969 11,981 11,994 12,006 12,019 12,031 12,044 12,056 12,069 12,081 12,094 12,106 12,119 10,524 10,536 10,549 10,561 10,574 10,586 10,599 10,611 10,624 10,636 10,649 10,661 10,674 10,686 10,699 10,711 10,724 10,736 10,749 10,761

66,000

66,000 66,050 66,100 66,150 66,200 66,250 66,300 66,350 66,400 66,450 66,500 66,550 66,600 66,650 66,700 66,750 66,800 66,850 66,900 66,950 66,050 66,100 66,150 66,200 66,250 66,300 66,350 66,400 66,450 66,500 66,550 66,600 66,650 66,700 66,750 66,800 66,850 66,900 66,950 67,000 12,631 12,644 12,656 12,669 12,681 12,694 12,706 12,719 12,731 12,744 12,756 12,769 12,781 12,794 12,806 12,819 12,831 12,844 12,856 12,869 9,054 9,061 9,069 9,076 9,084 9,091 9,099 9,106 9,114 9,121 9,129 9,136 9,144 9,151 9,159 9,166 9,174 9,181 9,189 9,196 12,631 12,644 12,656 12,669 12,681 12,694 12,706 12,719 12,731 12,744 12,756 12,769 12,781 12,794 12,806 12,819 12,831 12,844 12,856 12,869 11,274 11,286 11,299 11,311 11,324 11,336 11,349 11,361 11,374 11,386 11,399 11,411 11,424 11,436 11,449 11,461 11,474 11,486 11,499 11,511

61,000

61,000 61,050 61,100 61,150 61,200 61,250 61,300 61,350 61,400 61,450 61,500 61,550 61,600 61,650 61,700 61,750 61,800 61,850 61,900 61,950 61,050 61,100 61,150 61,200 61,250 61,300 61,350 61,400 61,450 61,500 61,550 61,600 61,650 61,700 61,750 61,800 61,850 61,900 61,950 62,000 11,381 11,394 11,406 11,419 11,431 11,444 11,456 11,469 11,481 11,494 11,506 11,519 11,531 11,544 11,556 11,569 11,581 11,594 11,606 11,619 8,304 8,311 8,319 8,326 8,334 8,341 8,349 8,356 8,364 8,371 8,379 8,386 8,394 8,401 8,409 8,416 8,424 8,431 8,439 8,446 11,381 11,394 11,406 11,419 11,431 11,444 11,456 11,469 11,481 11,494 11,506 11,519 11,531 11,544 11,556 11,569 11,581 11,594 11,606 11,619 10,024 10,036 10,049 10,061 10,074 10,086 10,099 10,111 10,124 10,136 10,149 10,161 10,174 10,186 10,199 10,211 10,224 10,236 10,249 10,261

64,000

64,000 64,050 64,100 64,150 64,200 64,250 64,300 64,350 64,400 64,450 64,500 64,550 64,600 64,650 64,700 64,750 64,800 64,850 64,900 64,950 64,050 64,100 64,150 64,200 64,250 64,300 64,350 64,400 64,450 64,500 64,550 64,600 64,650 64,700 64,750 64,800 64,850 64,900 64,950 65,000 12,131 12,144 12,156 12,169 12,181 12,194 12,206 12,219 12,231 12,244 12,256 12,269 12,281 12,294 12,306 12,319 12,331 12,344 12,356 12,369 8,754 8,761 8,769 8,776 8,784 8,791 8,799 8,806 8,814 8,821 8,829 8,836 8,844 8,851 8,859 8,866 8,874 8,881 8,889 8,896 12,131 12,144 12,156 12,169 12,181 12,194 12,206 12,219 12,231 12,244 12,256 12,269 12,281 12,294 12,306 12,319 12,331 12,344 12,356 12,369 10,774 10,786 10,799 10,811 10,824 10,836 10,849 10,861 10,874 10,886 10,899 10,911 10,924 10,936 10,949 10,961 10,974 10,986 10,999 11,011

67,000

67,000 67,050 67,100 67,150 67,200 67,250 67,300 67,350 67,400 67,450 67,500 67,550 67,600 67,650 67,700 67,750 67,800 67,850 67,900 67,950 67,050 67,100 67,150 67,200 67,250 67,300 67,350 67,400 67,450 67,500 67,550 67,600 67,650 67,700 67,750 67,800 67,850 67,900 67,950 68,000 12,881 12,894 12,906 12,919 12,931 12,944 12,956 12,969 12,981 12,994 13,006 13,019 13,031 13,044 13,056 13,069 13,081 13,094 13,106 13,119 9,204 9,211 9,219 9,226 9,234 9,241 9,249 9,256 9,264 9,271 9,279 9,286 9,294 9,301 9,309 9,316 9,324 9,331 9,339 9,346 12,881 12,894 12,906 12,919 12,931 12,944 12,956 12,969 12,981 12,994 13,006 13,019 13,031 13,044 13,056 13,069 13,081 13,094 13,106 13,119 11,524 11,536 11,549 11,561 11,574 11,586 11,599 11,611 11,624 11,636 11,649 11,661 11,674 11,686 11,699 11,711 11,724 11,736 11,749 11,761

* This column must also be used by a qualifying widow(er).

(Continued)

- 71 -

2011 Tax Table ­ Continued

If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household

68,000

68,000 68,050 68,100 68,150 68,200 68,250 68,300 68,350 68,400 68,450 68,500 68,550 68,600 68,650 68,700 68,750 68,800 68,850 68,900 68,950 68,050 68,100 68,150 68,200 68,250 68,300 68,350 68,400 68,450 68,500 68,550 68,600 68,650 68,700 68,750 68,800 68,850 68,900 68,950 69,000 13,131 13,144 13,156 13,169 13,181 13,194 13,206 13,219 13,231 13,244 13,256 13,269 13,281 13,294 13,306 13,319 13,331 13,344 13,356 13,369 9,354 9,361 9,369 9,376 9,384 9,391 9,399 9,406 9,414 9,421 9,429 9,436 9,444 9,451 9,459 9,466 9,474 9,481 9,489 9,496 13,131 13,144 13,156 13,169 13,181 13,194 13,206 13,219 13,231 13,244 13,256 13,269 13,281 13,294 13,306 13,319 13,331 13,344 13,356 13,369 11,774 11,786 11,799 11,811 11,824 11,836 11,849 11,861 11,874 11,886 11,899 11,911 11,924 11,936 11,949 11,961 11,974 11,986 11,999 12,011

71,000

71,000 71,050 71,100 71,150 71,200 71,250 71,300 71,350 71,400 71,450 71,500 71,550 71,600 71,650 71,700 71,750 71,800 71,850 71,900 71,950 71,050 71,100 71,150 71,200 71,250 71,300 71,350 71,400 71,450 71,500 71,550 71,600 71,650 71,700 71,750 71,800 71,850 71,900 71,950 72,000 13,881 13,894 13,906 13,919 13,931 13,944 13,956 13,969 13,981 13,994 14,006 14,019 14,031 14,044 14,056 14,069 14,081 14,094 14,106 14,119 10,006 10,019 10,031 10,044 10,056 10,069 10,081 10,094 10,106 10,119 10,131 10,144 10,156 10,169 10,181 10,194 10,206 10,219 10,231 10,244 13,922 13,936 13,950 13,964 13,978 13,992 14,006 14,020 14,034 14,048 14,062 14,076 14,090 14,104 14,118 14,132 14,146 14,160 14,174 14,188 12,524 12,536 12,549 12,561 12,574 12,586 12,599 12,611 12,624 12,636 12,649 12,661 12,674 12,686 12,699 12,711 12,724 12,736 12,749 12,761

74,000

74,000 74,050 74,100 74,150 74,200 74,250 74,300 74,350 74,400 74,450 74,500 74,550 74,600 74,650 74,700 74,750 74,800 74,850 74,900 74,950 74,050 74,100 74,150 74,200 74,250 74,300 74,350 74,400 74,450 74,500 74,550 74,600 74,650 74,700 74,750 74,800 74,850 74,900 74,950 75,000 14,631 14,644 14,656 14,669 14,681 14,694 14,706 14,719 14,731 14,744 14,756 14,769 14,781 14,794 14,806 14,819 14,831 14,844 14,856 14,869 10,756 10,769 10,781 10,794 10,806 10,819 10,831 10,844 10,856 10,869 10,881 10,894 10,906 10,919 10,931 10,944 10,956 10,969 10,981 10,994 14,762 14,776 14,790 14,804 14,818 14,832 14,846 14,860 14,874 14,888 14,902 14,916 14,930 14,944 14,958 14,972 14,986 15,000 15,014 15,028 13,274 13,286 13,299 13,311 13,324 13,336 13,349 13,361 13,374 13,386 13,399 13,411 13,424 13,436 13,449 13,461 13,474 13,486 13,499 13,511

69,000

69,000 69,050 69,100 69,150 69,200 69,250 69,300 69,350 69,400 69,450 69,500 69,550 69,600 69,650 69,700 69,750 69,800 69,850 69,900 69,950 69,050 69,100 69,150 69,200 69,250 69,300 69,350 69,400 69,450 69,500 69,550 69,600 69,650 69,700 69,750 69,800 69,850 69,900 69,950 70,000 13,381 13,394 13,406 13,419 13,431 13,444 13,456 13,469 13,481 13,494 13,506 13,519 13,531 13,544 13,556 13,569 13,581 13,594 13,606 13,619 9,506 9,519 9,531 9,544 9,556 9,569 9,581 9,594 9,606 9,619 9,631 9,644 9,656 9,669 9,681 9,694 9,706 9,719 9,731 9,744 13,381 13,394 13,406 13,419 13,431 13,444 13,456 13,469 13,481 13,494 13,506 13,519 13,531 13,544 13,558 13,572 13,586 13,600 13,614 13,628 12,024 12,036 12,049 12,061 12,074 12,086 12,099 12,111 12,124 12,136 12,149 12,161 12,174 12,186 12,199 12,211 12,224 12,236 12,249 12,261

72,000

72,000 72,050 72,100 72,150 72,200 72,250 72,300 72,350 72,400 72,450 72,500 72,550 72,600 72,650 72,700 72,750 72,800 72,850 72,900 72,950 72,050 72,100 72,150 72,200 72,250 72,300 72,350 72,400 72,450 72,500 72,550 72,600 72,650 72,700 72,750 72,800 72,850 72,900 72,950 73,000 14,131 14,144 14,156 14,169 14,181 14,194 14,206 14,219 14,231 14,244 14,256 14,269 14,281 14,294 14,306 14,319 14,331 14,344 14,356 14,369 10,256 10,269 10,281 10,294 10,306 10,319 10,331 10,344 10,356 10,369 10,381 10,394 10,406 10,419 10,431 10,444 10,456 10,469 10,481 10,494 14,202 14,216 14,230 14,244 14,258 14,272 14,286 14,300 14,314 14,328 14,342 14,356 14,370 14,384 14,398 14,412 14,426 14,440 14,454 14,468 12,774 12,786 12,799 12,811 12,824 12,836 12,849 12,861 12,874 12,886 12,899 12,911 12,924 12,936 12,949 12,961 12,974 12,986 12,999 13,011

75,000

75,000 75,050 75,100 75,150 75,200 75,250 75,300 75,350 75,400 75,450 75,500 75,550 75,600 75,650 75,700 75,750 75,800 75,850 75,900 75,950 75,050 75,100 75,150 75,200 75,250 75,300 75,350 75,400 75,450 75,500 75,550 75,600 75,650 75,700 75,750 75,800 75,850 75,900 75,950 76,000 14,881 14,894 14,906 14,919 14,931 14,944 14,956 14,969 14,981 14,994 15,006 15,019 15,031 15,044 15,056 15,069 15,081 15,094 15,106 15,119 11,006 11,019 11,031 11,044 11,056 11,069 11,081 11,094 11,106 11,119 11,131 11,144 11,156 11,169 11,181 11,194 11,206 11,219 11,231 11,244 15,042 15,056 15,070 15,084 15,098 15,112 15,126 15,140 15,154 15,168 15,182 15,196 15,210 15,224 15,238 15,252 15,266 15,280 15,294 15,308 13,524 13,536 13,549 13,561 13,574 13,586 13,599 13,611 13,624 13,636 13,649 13,661 13,674 13,686 13,699 13,711 13,724 13,736 13,749 13,761

70,000

70,000 70,050 70,100 70,150 70,200 70,250 70,300 70,350 70,400 70,450 70,500 70,550 70,600 70,650 70,700 70,750 70,800 70,850 70,900 70,950 70,050 70,100 70,150 70,200 70,250 70,300 70,350 70,400 70,450 70,500 70,550 70,600 70,650 70,700 70,750 70,800 70,850 70,900 70,950 71,000 13,631 13,644 13,656 13,669 13,681 13,694 13,706 13,719 13,731 13,744 13,756 13,769 13,781 13,794 13,806 13,819 13,831 13,844 13,856 13,869 9,756 9,769 9,781 9,794 9,806 9,819 9,831 9,844 9,856 9,869 9,881 9,894 9,906 9,919 9,931 9,944 9,956 9,969 9,981 9,994 13,642 13,656 13,670 13,684 13,698 13,712 13,726 13,740 13,754 13,768 13,782 13,796 13,810 13,824 13,838 13,852 13,866 13,880 13,894 13,908 12,274 12,286 12,299 12,311 12,324 12,336 12,349 12,361 12,374 12,386 12,399 12,411 12,424 12,436 12,449 12,461 12,474 12,486 12,499 12,511

73,000

73,000 73,050 73,100 73,150 73,200 73,250 73,300 73,350 73,400 73,450 73,500 73,550 73,600 73,650 73,700 73,750 73,800 73,850 73,900 73,950 73,050 73,100 73,150 73,200 73,250 73,300 73,350 73,400 73,450 73,500 73,550 73,600 73,650 73,700 73,750 73,800 73,850 73,900 73,950 74,000 14,381 14,394 14,406 14,419 14,431 14,444 14,456 14,469 14,481 14,494 14,506 14,519 14,531 14,544 14,556 14,569 14,581 14,594 14,606 14,619 10,506 10,519 10,531 10,544 10,556 10,569 10,581 10,594 10,606 10,619 10,631 10,644 10,656 10,669 10,681 10,694 10,706 10,719 10,731 10,744 14,482 14,496 14,510 14,524 14,538 14,552 14,566 14,580 14,594 14,608 14,622 14,636 14,650 14,664 14,678 14,692 14,706 14,720 14,734 14,748 13,024 13,036 13,049 13,061 13,074 13,086 13,099 13,111 13,124 13,136 13,149 13,161 13,174 13,186 13,199 13,211 13,224 13,236 13,249 13,261

76,000

76,000 76,050 76,100 76,150 76,200 76,250 76,300 76,350 76,400 76,450 76,500 76,550 76,600 76,650 76,700 76,750 76,800 76,850 76,900 76,950 76,050 76,100 76,150 76,200 76,250 76,300 76,350 76,400 76,450 76,500 76,550 76,600 76,650 76,700 76,750 76,800 76,850 76,900 76,950 77,000 15,131 15,144 15,156 15,169 15,181 15,194 15,206 15,219 15,231 15,244 15,256 15,269 15,281 15,294 15,306 15,319 15,331 15,344 15,356 15,369 11,256 11,269 11,281 11,294 11,306 11,319 11,331 11,344 11,356 11,369 11,381 11,394 11,406 11,419 11,431 11,444 11,456 11,469 11,481 11,494 15,322 15,336 15,350 15,364 15,378 15,392 15,406 15,420 15,434 15,448 15,462 15,476 15,490 15,504 15,518 15,532 15,546 15,560 15,574 15,588 13,774 13,786 13,799 13,811 13,824 13,836 13,849 13,861 13,874 13,886 13,899 13,911 13,924 13,936 13,949 13,961 13,974 13,986 13,999 14,011

* This column must also be used by a qualifying widow(er).

(Continued)

- 72 -

2011 Tax Table ­ Continued

If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household

77,000

77,000 77,050 77,100 77,150 77,200 77,250 77,300 77,350 77,400 77,450 77,500 77,550 77,600 77,650 77,700 77,750 77,800 77,850 77,900 77,950 77,050 77,100 77,150 77,200 77,250 77,300 77,350 77,400 77,450 77,500 77,550 77,600 77,650 77,700 77,750 77,800 77,850 77,900 77,950 78,000 15,381 15,394 15,406 15,419 15,431 15,444 15,456 15,469 15,481 15,494 15,506 15,519 15,531 15,544 15,556 15,569 15,581 15,594 15,606 15,619 11,506 11,519 11,531 11,544 11,556 11,569 11,581 11,594 11,606 11,619 11,631 11,644 11,656 11,669 11,681 11,694 11,706 11,719 11,731 11,744 15,602 15,616 15,630 15,644 15,658 15,672 15,686 15,700 15,714 15,728 15,742 15,756 15,770 15,784 15,798 15,812 15,826 15,840 15,854 15,868 14,024 14,036 14,049 14,061 14,074 14,086 14,099 14,111 14,124 14,136 14,149 14,161 14,174 14,186 14,199 14,211 14,224 14,236 14,249 14,261

80,000

80,000 80,050 80,100 80,150 80,200 80,250 80,300 80,350 80,400 80,450 80,500 80,550 80,600 80,650 80,700 80,750 80,800 80,850 80,900 80,950 80,050 80,100 80,150 80,200 80,250 80,300 80,350 80,400 80,450 80,500 80,550 80,600 80,650 80,700 80,750 80,800 80,850 80,900 80,950 81,000 16,131 16,144 16,156 16,169 16,181 16,194 16,206 16,219 16,231 16,244 16,256 16,269 16,281 16,294 16,306 16,319 16,331 16,344 16,356 16,369 12,256 12,269 12,281 12,294 12,306 12,319 12,331 12,344 12,356 12,369 12,381 12,394 12,406 12,419 12,431 12,444 12,456 12,469 12,481 12,494 16,442 16,456 16,470 16,484 16,498 16,512 16,526 16,540 16,554 16,568 16,582 16,596 16,610 16,624 16,638 16,652 16,666 16,680 16,694 16,708 14,774 14,786 14,799 14,811 14,824 14,836 14,849 14,861 14,874 14,886 14,899 14,911 14,924 14,936 14,949 14,961 14,974 14,986 14,999 15,011

83,000

83,000 83,050 83,100 83,150 83,200 83,250 83,300 83,350 83,400 83,450 83,500 83,550 83,600 83,650 83,700 83,750 83,800 83,850 83,900 83,950 83,050 83,100 83,150 83,200 83,250 83,300 83,350 83,400 83,450 83,500 83,550 83,600 83,650 83,700 83,750 83,800 83,850 83,900 83,950 84,000 16,881 16,894 16,906 16,919 16,931 16,944 16,956 16,969 16,981 16,994 17,006 17,019 17,032 17,046 17,060 17,074 17,088 17,102 17,116 17,130 13,006 13,019 13,031 13,044 13,056 13,069 13,081 13,094 13,106 13,119 13,131 13,144 13,156 13,169 13,181 13,194 13,206 13,219 13,231 13,244 17,282 17,296 17,310 17,324 17,338 17,352 17,366 17,380 17,394 17,408 17,422 17,436 17,450 17,464 17,478 17,492 17,506 17,520 17,534 17,548 15,524 15,536 15,549 15,561 15,574 15,586 15,599 15,611 15,624 15,636 15,649 15,661 15,674 15,686 15,699 15,711 15,724 15,736 15,749 15,761

78,000

78,000 78,050 78,100 78,150 78,200 78,250 78,300 78,350 78,400 78,450 78,500 78,550 78,600 78,650 78,700 78,750 78,800 78,850 78,900 78,950 78,050 78,100 78,150 78,200 78,250 78,300 78,350 78,400 78,450 78,500 78,550 78,600 78,650 78,700 78,750 78,800 78,850 78,900 78,950 79,000 15,631 15,644 15,656 15,669 15,681 15,694 15,706 15,719 15,731 15,744 15,756 15,769 15,781 15,794 15,806 15,819 15,831 15,844 15,856 15,869 11,756 11,769 11,781 11,794 11,806 11,819 11,831 11,844 11,856 11,869 11,881 11,894 11,906 11,919 11,931 11,944 11,956 11,969 11,981 11,994 15,882 15,896 15,910 15,924 15,938 15,952 15,966 15,980 15,994 16,008 16,022 16,036 16,050 16,064 16,078 16,092 16,106 16,120 16,134 16,148 14,274 14,286 14,299 14,311 14,324 14,336 14,349 14,361 14,374 14,386 14,399 14,411 14,424 14,436 14,449 14,461 14,474 14,486 14,499 14,511

81,000

81,000 81,050 81,100 81,150 81,200 81,250 81,300 81,350 81,400 81,450 81,500 81,550 81,600 81,650 81,700 81,750 81,800 81,850 81,900 81,950 81,050 81,100 81,150 81,200 81,250 81,300 81,350 81,400 81,450 81,500 81,550 81,600 81,650 81,700 81,750 81,800 81,850 81,900 81,950 82,000 16,381 16,394 16,406 16,419 16,431 16,444 16,456 16,469 16,481 16,494 16,506 16,519 16,531 16,544 16,556 16,569 16,581 16,594 16,606 16,619 12,506 12,519 12,531 12,544 12,556 12,569 12,581 12,594 12,606 12,619 12,631 12,644 12,656 12,669 12,681 12,694 12,706 12,719 12,731 12,744 16,722 16,736 16,750 16,764 16,778 16,792 16,806 16,820 16,834 16,848 16,862 16,876 16,890 16,904 16,918 16,932 16,946 16,960 16,974 16,988 15,024 15,036 15,049 15,061 15,074 15,086 15,099 15,111 15,124 15,136 15,149 15,161 15,174 15,186 15,199 15,211 15,224 15,236 15,249 15,261

84,000

84,000 84,050 84,100 84,150 84,200 84,250 84,300 84,350 84,400 84,450 84,500 84,550 84,600 84,650 84,700 84,750 84,800 84,850 84,900 84,950 84,050 84,100 84,150 84,200 84,250 84,300 84,350 84,400 84,450 84,500 84,550 84,600 84,650 84,700 84,750 84,800 84,850 84,900 84,950 85,000 17,144 17,158 17,172 17,186 17,200 17,214 17,228 17,242 17,256 17,270 17,284 17,298 17,312 17,326 17,340 17,354 17,368 17,382 17,396 17,410 13,256 13,269 13,281 13,294 13,306 13,319 13,331 13,344 13,356 13,369 13,381 13,394 13,406 13,419 13,431 13,444 13,456 13,469 13,481 13,494 17,562 17,576 17,590 17,604 17,618 17,632 17,646 17,660 17,674 17,688 17,702 17,716 17,730 17,744 17,758 17,772 17,786 17,800 17,814 17,828 15,774 15,786 15,799 15,811 15,824 15,836 15,849 15,861 15,874 15,886 15,899 15,911 15,924 15,936 15,949 15,961 15,974 15,986 15,999 16,011

79,000

79,000 79,050 79,100 79,150 79,200 79,250 79,300 79,350 79,400 79,450 79,500 79,550 79,600 79,650 79,700 79,750 79,800 79,850 79,900 79,950 79,050 79,100 79,150 79,200 79,250 79,300 79,350 79,400 79,450 79,500 79,550 79,600 79,650 79,700 79,750 79,800 79,850 79,900 79,950 80,000 15,881 15,894 15,906 15,919 15,931 15,944 15,956 15,969 15,981 15,994 16,006 16,019 16,031 16,044 16,056 16,069 16,081 16,094 16,106 16,119 12,006 12,019 12,031 12,044 12,056 12,069 12,081 12,094 12,106 12,119 12,131 12,144 12,156 12,169 12,181 12,194 12,206 12,219 12,231 12,244 16,162 16,176 16,190 16,204 16,218 16,232 16,246 16,260 16,274 16,288 16,302 16,316 16,330 16,344 16,358 16,372 16,386 16,400 16,414 16,428 14,524 14,536 14,549 14,561 14,574 14,586 14,599 14,611 14,624 14,636 14,649 14,661 14,674 14,686 14,699 14,711 14,724 14,736 14,749 14,761

82,000

82,000 82,050 82,100 82,150 82,200 82,250 82,300 82,350 82,400 82,450 82,500 82,550 82,600 82,650 82,700 82,750 82,800 82,850 82,900 82,950 82,050 82,100 82,150 82,200 82,250 82,300 82,350 82,400 82,450 82,500 82,550 82,600 82,650 82,700 82,750 82,800 82,850 82,900 82,950 83,000 16,631 16,644 16,656 16,669 16,681 16,694 16,706 16,719 16,731 16,744 16,756 16,769 16,781 16,794 16,806 16,819 16,831 16,844 16,856 16,869 12,756 12,769 12,781 12,794 12,806 12,819 12,831 12,844 12,856 12,869 12,881 12,894 12,906 12,919 12,931 12,944 12,956 12,969 12,981 12,994 17,002 17,016 17,030 17,044 17,058 17,072 17,086 17,100 17,114 17,128 17,142 17,156 17,170 17,184 17,198 17,212 17,226 17,240 17,254 17,268 15,274 15,286 15,299 15,311 15,324 15,336 15,349 15,361 15,374 15,386 15,399 15,411 15,424 15,436 15,449 15,461 15,474 15,486 15,499 15,511

85,000

85,000 85,050 85,100 85,150 85,200 85,250 85,300 85,350 85,400 85,450 85,500 85,550 85,600 85,650 85,700 85,750 85,800 85,850 85,900 85,950 85,050 85,100 85,150 85,200 85,250 85,300 85,350 85,400 85,450 85,500 85,550 85,600 85,650 85,700 85,750 85,800 85,850 85,900 85,950 86,000 17,424 17,438 17,452 17,466 17,480 17,494 17,508 17,522 17,536 17,550 17,564 17,578 17,592 17,606 17,620 17,634 17,648 17,662 17,676 17,690 13,506 13,519 13,531 13,544 13,556 13,569 13,581 13,594 13,606 13,619 13,631 13,644 13,656 13,669 13,681 13,694 13,706 13,719 13,731 13,744 17,842 17,856 17,870 17,884 17,898 17,912 17,926 17,940 17,954 17,968 17,982 17,996 18,010 18,024 18,038 18,052 18,066 18,080 18,094 18,108 16,024 16,036 16,049 16,061 16,074 16,086 16,099 16,111 16,124 16,136 16,149 16,161 16,174 16,186 16,199 16,211 16,224 16,236 16,249 16,261

* This column must also be used by a qualifying widow(er).

(Continued)

- 73 -

2011 Tax Table ­ Continued

If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household

86,000

86,000 86,050 86,100 86,150 86,200 86,250 86,300 86,350 86,400 86,450 86,500 86,550 86,600 86,650 86,700 86,750 86,800 86,850 86,900 86,950 86,050 86,100 86,150 86,200 86,250 86,300 86,350 86,400 86,450 86,500 86,550 86,600 86,650 86,700 86,750 86,800 86,850 86,900 86,950 87,000 17,704 17,718 17,732 17,746 17,760 17,774 17,788 17,802 17,816 17,830 17,844 17,858 17,872 17,886 17,900 17,914 17,928 17,942 17,956 17,970 13,756 13,769 13,781 13,794 13,806 13,819 13,831 13,844 13,856 13,869 13,881 13,894 13,906 13,919 13,931 13,944 13,956 13,969 13,981 13,994 18,122 18,136 18,150 18,164 18,178 18,192 18,206 18,220 18,234 18,248 18,262 18,276 18,290 18,304 18,318 18,332 18,346 18,360 18,374 18,388 16,274 16,286 16,299 16,311 16,324 16,336 16,349 16,361 16,374 16,386 16,399 16,411 16,424 16,436 16,449 16,461 16,474 16,486 16,499 16,511

89,000

89,000 89,050 89,100 89,150 89,200 89,250 89,300 89,350 89,400 89,450 89,500 89,550 89,600 89,650 89,700 89,750 89,800 89,850 89,900 89,950 89,050 89,100 89,150 89,200 89,250 89,300 89,350 89,400 89,450 89,500 89,550 89,600 89,650 89,700 89,750 89,800 89,850 89,900 89,950 90,000 18,544 18,558 18,572 18,586 18,600 18,614 18,628 18,642 18,656 18,670 18,684 18,698 18,712 18,726 18,740 18,754 18,768 18,782 18,796 18,810 14,506 14,519 14,531 14,544 14,556 14,569 14,581 14,594 14,606 14,619 14,631 14,644 14,656 14,669 14,681 14,694 14,706 14,719 14,731 14,744 18,962 18,976 18,990 19,004 19,018 19,032 19,046 19,060 19,074 19,088 19,102 19,116 19,130 19,144 19,158 19,172 19,186 19,200 19,214 19,228 17,024 17,036 17,049 17,061 17,074 17,086 17,099 17,111 17,124 17,136 17,149 17,161 17,174 17,186 17,199 17,211 17,224 17,236 17,249 17,261

92,000

92,000 92,050 92,100 92,150 92,200 92,250 92,300 92,350 92,400 92,450 92,500 92,550 92,600 92,650 92,700 92,750 92,800 92,850 92,900 92,950 92,050 92,100 92,150 92,200 92,250 92,300 92,350 92,400 92,450 92,500 92,550 92,600 92,650 92,700 92,750 92,800 92,850 92,900 92,950 93,000 19,384 19,398 19,412 19,426 19,440 19,454 19,468 19,482 19,496 19,510 19,524 19,538 19,552 19,566 19,580 19,594 19,608 19,622 19,636 19,650 15,256 15,269 15,281 15,294 15,306 15,319 15,331 15,344 15,356 15,369 15,381 15,394 15,406 15,419 15,431 15,444 15,456 15,469 15,481 15,494 19,802 19,816 19,830 19,844 19,858 19,872 19,886 19,900 19,914 19,928 19,942 19,956 19,970 19,984 19,998 20,012 20,026 20,040 20,054 20,068 17,774 17,786 17,799 17,811 17,824 17,836 17,849 17,861 17,874 17,886 17,899 17,911 17,924 17,936 17,949 17,961 17,974 17,986 17,999 18,011

87,000

87,000 87,050 87,100 87,150 87,200 87,250 87,300 87,350 87,400 87,450 87,500 87,550 87,600 87,650 87,700 87,750 87,800 87,850 87,900 87,950 87,050 87,100 87,150 87,200 87,250 87,300 87,350 87,400 87,450 87,500 87,550 87,600 87,650 87,700 87,750 87,800 87,850 87,900 87,950 88,000 17,984 17,998 18,012 18,026 18,040 18,054 18,068 18,082 18,096 18,110 18,124 18,138 18,152 18,166 18,180 18,194 18,208 18,222 18,236 18,250 14,006 14,019 14,031 14,044 14,056 14,069 14,081 14,094 14,106 14,119 14,131 14,144 14,156 14,169 14,181 14,194 14,206 14,219 14,231 14,244 18,402 18,416 18,430 18,444 18,458 18,472 18,486 18,500 18,514 18,528 18,542 18,556 18,570 18,584 18,598 18,612 18,626 18,640 18,654 18,668 16,524 16,536 16,549 16,561 16,574 16,586 16,599 16,611 16,624 16,636 16,649 16,661 16,674 16,686 16,699 16,711 16,724 16,736 16,749 16,761

90,000

90,000 90,050 90,100 90,150 90,200 90,250 90,300 90,350 90,400 90,450 90,500 90,550 90,600 90,650 90,700 90,750 90,800 90,850 90,900 90,950 90,050 90,100 90,150 90,200 90,250 90,300 90,350 90,400 90,450 90,500 90,550 90,600 90,650 90,700 90,750 90,800 90,850 90,900 90,950 91,000 18,824 18,838 18,852 18,866 18,880 18,894 18,908 18,922 18,936 18,950 18,964 18,978 18,992 19,006 19,020 19,034 19,048 19,062 19,076 19,090 14,756 14,769 14,781 14,794 14,806 14,819 14,831 14,844 14,856 14,869 14,881 14,894 14,906 14,919 14,931 14,944 14,956 14,969 14,981 14,994 19,242 19,256 19,270 19,284 19,298 19,312 19,326 19,340 19,354 19,368 19,382 19,396 19,410 19,424 19,438 19,452 19,466 19,480 19,494 19,508 17,274 17,286 17,299 17,311 17,324 17,336 17,349 17,361 17,374 17,386 17,399 17,411 17,424 17,436 17,449 17,461 17,474 17,486 17,499 17,511

93,000

93,000 93,050 93,100 93,150 93,200 93,250 93,300 93,350 93,400 93,450 93,500 93,550 93,600 93,650 93,700 93,750 93,800 93,850 93,900 93,950 93,050 93,100 93,150 93,200 93,250 93,300 93,350 93,400 93,450 93,500 93,550 93,600 93,650 93,700 93,750 93,800 93,850 93,900 93,950 94,000 19,664 19,678 19,692 19,706 19,720 19,734 19,748 19,762 19,776 19,790 19,804 19,818 19,832 19,846 19,860 19,874 19,888 19,902 19,916 19,930 15,506 15,519 15,531 15,544 15,556 15,569 15,581 15,594 15,606 15,619 15,631 15,644 15,656 15,669 15,681 15,694 15,706 15,719 15,731 15,744 20,082 20,096 20,110 20,124 20,138 20,152 20,166 20,180 20,194 20,208 20,222 20,236 20,250 20,264 20,278 20,292 20,306 20,320 20,334 20,348 18,024 18,036 18,049 18,061 18,074 18,086 18,099 18,111 18,124 18,136 18,149 18,161 18,174 18,186 18,199 18,211 18,224 18,236 18,249 18,261

88,000

88,000 88,050 88,100 88,150 88,200 88,250 88,300 88,350 88,400 88,450 88,500 88,550 88,600 88,650 88,700 88,750 88,800 88,850 88,900 88,950 88,050 88,100 88,150 88,200 88,250 88,300 88,350 88,400 88,450 88,500 88,550 88,600 88,650 88,700 88,750 88,800 88,850 88,900 88,950 89,000 18,264 18,278 18,292 18,306 18,320 18,334 18,348 18,362 18,376 18,390 18,404 18,418 18,432 18,446 18,460 18,474 18,488 18,502 18,516 18,530 14,256 14,269 14,281 14,294 14,306 14,319 14,331 14,344 14,356 14,369 14,381 14,394 14,406 14,419 14,431 14,444 14,456 14,469 14,481 14,494 18,682 18,696 18,710 18,724 18,738 18,752 18,766 18,780 18,794 18,808 18,822 18,836 18,850 18,864 18,878 18,892 18,906 18,920 18,934 18,948 16,774 16,786 16,799 16,811 16,824 16,836 16,849 16,861 16,874 16,886 16,899 16,911 16,924 16,936 16,949 16,961 16,974 16,986 16,999 17,011

91,000

91,000 91,050 91,100 91,150 91,200 91,250 91,300 91,350 91,400 91,450 91,500 91,550 91,600 91,650 91,700 91,750 91,800 91,850 91,900 91,950 91,050 91,100 91,150 91,200 91,250 91,300 91,350 91,400 91,450 91,500 91,550 91,600 91,650 91,700 91,750 91,800 91,850 91,900 91,950 92,000 19,104 19,118 19,132 19,146 19,160 19,174 19,188 19,202 19,216 19,230 19,244 19,258 19,272 19,286 19,300 19,314 19,328 19,342 19,356 19,370 15,006 15,019 15,031 15,044 15,056 15,069 15,081 15,094 15,106 15,119 15,131 15,144 15,156 15,169 15,181 15,194 15,206 15,219 15,231 15,244 19,522 19,536 19,550 19,564 19,578 19,592 19,606 19,620 19,634 19,648 19,662 19,676 19,690 19,704 19,718 19,732 19,746 19,760 19,774 19,788 17,524 17,536 17,549 17,561 17,574 17,586 17,599 17,611 17,624 17,636 17,649 17,661 17,674 17,686 17,699 17,711 17,724 17,736 17,749 17,761

94,000

94,000 94,050 94,100 94,150 94,200 94,250 94,300 94,350 94,400 94,450 94,500 94,550 94,600 94,650 94,700 94,750 94,800 94,850 94,900 94,950 94,050 94,100 94,150 94,200 94,250 94,300 94,350 94,400 94,450 94,500 94,550 94,600 94,650 94,700 94,750 94,800 94,850 94,900 94,950 95,000 19,944 19,958 19,972 19,986 20,000 20,014 20,028 20,042 20,056 20,070 20,084 20,098 20,112 20,126 20,140 20,154 20,168 20,182 20,196 20,210 15,756 15,769 15,781 15,794 15,806 15,819 15,831 15,844 15,856 15,869 15,881 15,894 15,906 15,919 15,931 15,944 15,956 15,969 15,981 15,994 20,362 20,376 20,390 20,404 20,418 20,432 20,446 20,460 20,474 20,488 20,502 20,516 20,530 20,544 20,558 20,572 20,586 20,600 20,614 20,628 18,274 18,286 18,299 18,311 18,324 18,336 18,349 18,361 18,374 18,386 18,399 18,411 18,424 18,436 18,449 18,461 18,474 18,486 18,499 18,511

* This column must also be used by a qualifying widow(er).

(Continued)

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2011 Tax Table ­ Continued

If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household If line 27 (taxable income) is -- At least But less than Single And you are -- Married Married filing filing jointly sepa* rately Your tax is -- Head of a household

95,000

95,000 95,050 95,100 95,150 95,200 95,250 95,300 95,350 95,400 95,450 95,500 95,550 95,600 95,650 95,700 95,750 95,800 95,850 95,900 95,950 95,050 95,100 95,150 95,200 95,250 95,300 95,350 95,400 95,450 95,500 95,550 95,600 95,650 95,700 95,750 95,800 95,850 95,900 95,950 96,000 20,224 20,238 20,252 20,266 20,280 20,294 20,308 20,322 20,336 20,350 20,364 20,378 20,392 20,406 20,420 20,434 20,448 20,462 20,476 20,490 16,006 16,019 16,031 16,044 16,056 16,069 16,081 16,094 16,106 16,119 16,131 16,144 16,156 16,169 16,181 16,194 16,206 16,219 16,231 16,244 20,642 20,656 20,670 20,684 20,698 20,712 20,726 20,740 20,754 20,768 20,782 20,796 20,810 20,824 20,838 20,852 20,866 20,880 20,894 20,908 18,524 18,536 18,549 18,561 18,574 18,586 18,599 18,611 18,624 18,636 18,649 18,661 18,674 18,686 18,699 18,711 18,724 18,736 18,749 18,761

98,000

98,000 98,050 98,100 98,150 98,200 98,250 98,300 98,350 98,400 98,450 98,500 98,550 98,600 98,650 98,700 98,750 98,800 98,850 98,900 98,950 98,050 98,100 98,150 98,200 98,250 98,300 98,350 98,400 98,450 98,500 98,550 98,600 98,650 98,700 98,750 98,800 98,850 98,900 98,950 99,000 21,064 21,078 21,092 21,106 21,120 21,134 21,148 21,162 21,176 21,190 21,204 21,218 21,232 21,246 21,260 21,274 21,288 21,302 21,316 21,330 16,756 16,769 16,781 16,794 16,806 16,819 16,831 16,844 16,856 16,869 16,881 16,894 16,906 16,919 16,931 16,944 16,956 16,969 16,981 16,994 21,482 21,496 21,510 21,524 21,538 21,552 21,566 21,580 21,594 21,608 21,622 21,636 21,650 21,664 21,678 21,692 21,706 21,720 21,734 21,748 19,274 19,286 19,299 19,311 19,324 19,336 19,349 19,361 19,374 19,386 19,399 19,411 19,424 19,436 19,449 19,461 19,474 19,486 19,499 19,511

96,000

96,000 96,050 96,100 96,150 96,200 96,250 96,300 96,350 96,400 96,450 96,500 96,550 96,600 96,650 96,700 96,750 96,800 96,850 96,900 96,950 96,050 96,100 96,150 96,200 96,250 96,300 96,350 96,400 96,450 96,500 96,550 96,600 96,650 96,700 96,750 96,800 96,850 96,900 96,950 97,000 20,504 20,518 20,532 20,546 20,560 20,574 20,588 20,602 20,616 20,630 20,644 20,658 20,672 20,686 20,700 20,714 20,728 20,742 20,756 20,770 16,256 16,269 16,281 16,294 16,306 16,319 16,331 16,344 16,356 16,369 16,381 16,394 16,406 16,419 16,431 16,444 16,456 16,469 16,481 16,494 20,922 20,936 20,950 20,964 20,978 20,992 21,006 21,020 21,034 21,048 21,062 21,076 21,090 21,104 21,118 21,132 21,146 21,160 21,174 21,188 18,774 18,786 18,799 18,811 18,824 18,836 18,849 18,861 18,874 18,886 18,899 18,911 18,924 18,936 18,949 18,961 18,974 18,986 18,999 19,011

99,000

99,000 99,050 99,050 99,100 99,100 99,150 99,150 99,200 99,200 99,250 99,250 99,300 99,300 99,350 99,350 99,400 99,400 99,450 99,450 99,500 99,500 99,550 99,550 99,600 99,600 99,650 99,650 99,700 99,700 99,750 99,750 99,800 99,800 99,850 99,850 99,900 99,900 99,950 99,950 100,000 21,344 21,358 21,372 21,386 21,400 21,414 21,428 21,442 21,456 21,470 21,484 21,498 21,512 21,526 21,540 21,554 21,568 21,582 21,596 21,610 17,006 17,019 17,031 17,044 17,056 17,069 17,081 17,094 17,106 17,119 17,131 17,144 17,156 17,169 17,181 17,194 17,206 17,219 17,231 17,244 21,762 21,776 21,790 21,804 21,818 21,832 21,846 21,860 21,874 21,888 21,902 21,916 21,930 21,944 21,958 21,972 21,986 22,000 22,014 22,028 19,524 19,536 19,549 19,561 19,574 19,586 19,599 19,611 19,624 19,636 19,649 19,661 19,674 19,686 19,699 19,711 19,724 19,736 19,749 19,761

97,000

97,000 97,050 97,100 97,150 97,200 97,250 97,300 97,350 97,400 97,450 97,500 97,550 97,600 97,650 97,700 97,750 97,800 97,850 97,900 97,950 97,050 97,100 97,150 97,200 97,250 97,300 97,350 97,400 97,450 97,500 97,550 97,600 97,650 97,700 97,750 97,800 97,850 97,900 97,950 98,000 20,784 20,798 20,812 20,826 20,840 20,854 20,868 20,882 20,896 20,910 20,924 20,938 20,952 20,966 20,980 20,994 21,008 21,022 21,036 21,050 16,506 16,519 16,531 16,544 16,556 16,569 16,581 16,594 16,606 16,619 16,631 16,644 16,656 16,669 16,681 16,694 16,706 16,719 16,731 16,744 21,202 21,216 21,230 21,244 21,258 21,272 21,286 21,300 21,314 21,328 21,342 21,356 21,370 21,384 21,398 21,412 21,426 21,440 21,454 21,468 19,024 19,036 19,049 19,061 19,074 19,086 19,099 19,111 19,124 19,136 19,149 19,161 19,174 19,186 19,199 19,211 19,224 19,236 19,249 19,261

$100,000 or over -- use Form 1040

* This column must also be used by a qualifying widow(er).

(Continued)

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General Information

How to avoid common mistakes. Mistakes can delay your refund or

result in notices being sent to you. · Make sure you entered the correct name and social security number (SSN) for each dependent you claim on line 6c. Check that each dependent's name and SSN agrees with his or her social security card. For each child under age 17 who is a qualifying child for the child tax credit, make sure you checked the box in line 6c, column (4). · Check your math, especially for the earned income credit (EIC), child tax credit, taxable social security benefits, deduction for exemptions, taxable income, federal income tax withheld, total payments, and refund or amount you owe. · Be sure you used the correct method to figure your tax. See the instructions for line 28. · Be sure to enter your SSN in the space provided on Form 1040A. If you are married filing a joint or separate return, also enter your spouse's SSN. Be sure to enter your SSN in the space next to your name. Check that your name and SSN agree with your social security card. · Make sure your name and address are correct. Enter your (and your spouse's) name in the same order as shown on your last return. · If you live in an apartment, be sure to include your apartment number in your address. · Enter your standard deduction on line 24. See the instructions for line 24. · If you are taking the EIC, be sure you used the correct column of the EIC Table for your filing status and the number of children you have. · Remember to sign and date Form 1040A and enter your occupation(s). · Attach your Form(s) W-2 and any other required forms and schedules. Put all forms and schedules in the proper order. See Assemble Your Return, earlier. · If you owe tax and are paying by check or money order, be sure to include all the required information on your payment. See the instructions for line 45 for details. · Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. Filing more than one original return for the same year, or sending in more than one copy of the same return (unless we ask you to do so), could delay your refund.

What are your rights as a taxpayer? You have the right to be

How long should records be kept? Keep a copy of your tax return,

worksheets you used, and records of all items appearing on it (such as Forms W-2 and 1099) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For example, keep property records as long as they are needed to figure the basis of the original or replacement property. For more details, see chapter 1 of Pub. 17.

Income tax withholding and estimated tax payments for 2012. If

the amount you owe or the amount you overpaid is large, you may want to file a new Form W-4 with your employer to change the amount of income tax withheld from your 2012 pay. For details on how to complete Form W-4, see Pub. 505. If you have pension or annuity income, use Form W-4P. If you receive certain government payments (such as unemployment compensation or social security benefits) you can have tax withheld from those payments by giving the payer Form W-4V.

TIP

decreased.

You can use the IRS Withholding Calculator at www. irs.gov/individuals, instead of Pub. 505 or the worksheets included with Form W-4 or W-4P, to determine whether you need to have your withholding increased or

In general, you do not have to make estimated tax payments if you expect that your 2012 tax return will show a tax refund or a tax balance due of less than $1,000. If your total estimated tax for 2012 is $1,000 or more, see Form 1040-ES. It has a worksheet you can use to see if you have to make estimated tax payments. See Pub. 505 for more details.

How do you amend your tax return? File Form 1040X to change a

return you already filed. Generally, Form 1040X must be filed within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. But you may have more time to file Form 1040X if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. See Pub. 556 for details.

How do you make a gift to reduce debt held by the public? If you

treated fairly, professionally, promptly, and courteously by IRS employees. Our goal at the IRS is to protect your rights so that you will have the highest confidence in the integrity, efficiency, and fairness of our tax system. To ensure that you always receive such treatment, you should know about the many rights you have at each step of the tax process. For details, see Pub. 1.

Innocent spouse relief. Generally, both you and your spouse are

wish to do so, make a check payable to "Bureau of the Public Debt." You can send it to: Bureau of the Public Debt, Department G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the check with your income tax return when you file. Do not add your gift to any tax you may owe. See the instructions for line 45 for details on how to pay any tax you owe. Go to www.publicdebt. treas.gov/ for information on how to make this type of gift online.

TIP

If you itemize your deductions for 2012, you may be able to deduct this gift.

each responsible for paying the full amount of tax, interest, and penalties on your joint return. However, you may qualify for relief from liability for tax on a joint return if (a) there is an understatement of tax because your spouse omitted income or claimed false deductions or credits, (b) you are divorced, separated, or no longer living with your spouse, or (c) given all the facts and circumstances, it would not be fair to hold you liable for the tax. You may also qualify for relief if you were a married resident of a community property state, but did not file a joint return and are now liable for an underpaid or understated tax. File Form 8857 to request relief. In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Do not file Form 8857 with your Form 1040A. For more information, see Pub. 971 and Form 8857 or you can call the Innocent Spouse office toll-free at 1-866-897-4270.

Secure your tax records from identity theft. Identity theft occurs

when someone uses your personal information such as your name, social security number (SSN), or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.

· Protect your SSN, · Ensure your employer is protecting your SSN, and · Be careful when choosing a tax preparer.

If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter.

To reduce your risk:

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If your tax records are not currently affected by identity theft but you think you are at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, etc., contact the IRS Identity Protection Specialized Unit at 1-800-908-4490 or submit Form 14039. For more information, see Pub. 4535. Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the National Taxpayer Advocate helpline at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Protect yourself from suspicious emails or phishing schemes. Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common form is the act of sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft. The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request detailed personal information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts. If you receive an unsolicited email claiming to be from the IRS, forward this message to [email protected] You may also report misuse of the IRS name, logo, forms, or other IRS property to the Treasury Inspector General for Tax Administration toll-free at 1-800-366-4484 or TTY/TDD 1-800-877-8339. You can forward suspicious emails to the Federal Trade Commission at [email protected] gov or contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338) or TTY/TDD 1-866-653-4261. Visit IRS.gov and enter "identity theft" in the search box to learn more about identity theft and how to reduce your risk.

Need a copy of your tax return? If you do, use Form 4506. There is

your appointment. All other filers requesting the deceased taxpayer's refund must file the return and attach Form 1310. For more details, use TeleTax topic 356 (see TeleTax Topics, later) or see Pub. 559.

Past due returns. If you or someone you know needs to file past

due tax returns, use TeleTax topic 153 (see TeleTax Topics, later) or go to www.irs.gov/individuals for help in filing those returns. Send the return to the address that applies to you in the latest Form 1040A instructions. For example, if you are filing a 2008 return in 2012, use the address at the end of these instructions. However, if you got an IRS notice, mail the return to the address in the notice.

Other Ways To Get Help

Send your written tax questions to the IRS. You should get an

answer in about 30 days. For the mailing address, call us at 1-800-829-1040 (hearing impaired customers with access to TTY/ TDD equipment may call 1-800-829-4059). Do not send questions with your return.

Research your tax questions online. You can find answers to many

of your tax questions online. Go to www.irs.gov/individuals. Here are some of the methods you may want to try. · Frequently asked questions. This section contains an extensive list of questions and answers. You can select your question by category or keyword. · Tax trails. This is an interactive section which asks questions you can answer by selecting "Yes" or "No." · Main index of tax topics. This is an online version of the TeleTax topics listed later. · Interactive Tax Assistant (ITA). The ITA provides answers to a limited number of tax law questions using a probe and response process.

a $57 fee (subject to change) for each return requested. If your main home, principal place of business, or tax records are located in a federally declared disaster area, this fee will be waived. If you want a free transcript of your tax return or account, use Form 4506-T or 4506T-EZ, visit IRS.gov and click on "Order a Tax Return or Account Transcript," or call us at 1-800-908-9946.

Death of a taxpayer. If a taxpayer died before filing a return for

Free Tax Return Assistance

Free help with your return. If you need assistance preparing your

2011, the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property. If the deceased taxpayer did not have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter "Deceased," the deceased taxpayer's name, and the date of death across the top of the return. If this information is not provided, it may delay the processing of the return. If your spouse died in 2011 and you did not remarry in 2011, or if your spouse died in 2012 before filing a return for 2011, you can file a joint return. A joint return should show your spouse's 2011 income before death and your income for all of 2011. Enter "Filing as surviving spouse" in the area where you sign the return. If someone else is the personal representative, he or she must also sign. The surviving spouse or personal representative should promptly notify all payers of income, including financial institutions, of the taxpayer's death. This will ensure the proper reporting of income earned by the taxpayer's estate or heirs. A deceased taxpayer's social security number should not be used for tax years after the year of death, except for estate tax return purposes. Claiming a refund for a deceased taxpayer. If you are filing a joint return as a surviving spouse, you only need to file the tax return to claim the refund. If you are a court-appointed representative, file the return and include a copy of the certificate that shows

return, visit the nearest Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site in your community. There are over 12,000 sites nationwide and each site is staffed by volunteers who are trained and certified to prepare federal income tax returns. VITA sites are also available at international and domestic military installations. Volunteers in this program must adhere to strict quality and ethical standards and pass a certification test each year. VITA volunteers assist low to moderate income (generally under $50,000 in adjusted gross income) taxpayers and TCE volunteers assist elderly taxpayers (age 60 and older).

Available services. Free electronic filing is offered and volunteers

will help you claim the earned income credit, child tax credit, credit for the elderly, and other credits and deductions you can take.

What to bring. These are some of the items to bring to the VITA/

TCE site to have your tax return prepared. · Proof of identification. · Social security cards for you, your spouse and dependents and/ or a social security number verification letter issued by the Social Security Administration. · Individual taxpayer identification number (ITIN) assignment letter for you, your spouse and dependents. · Proof of foreign status, if applying for an ITIN. · Birth dates for you, your spouse, and any dependents. · Form(s) W-2, W-2G, 1099-INT, 1099-DIV, and 1099-R. · A copy of your 2010 federal and state returns, if available. · A blank check or anything that shows your bank routing and account numbers for direct deposit.

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· Total paid to daycare provider and the daycare provider's tax identification number (the provider's social security number or the provider's business employer identification number). · To file taxes electronically on a joint return, both spouses must be present to sign the required forms.

Find a site near you and get additional information. For more

Interest and Penalties

You do not have to figure the amount of any interest or penalties you may owe. Because figuring these amounts can be complicated, we will do it for you if you want. We will send you a bill for any amount due. If you include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040A, page 2. Do not include interest or penalties (other than the estimated tax penalty) in the amount you owe on line 45.

information on these programs and a location in your community, go to IRS.gov and enter keyword "VITA" in the search box. You may also contact us at 1-800-829-1040. To locate the nearest AARP Tax-Aide site, visit AARP's website at www.aarp.org/money/taxaide or call 1-888-227-7669.

Everyday tax solutions. You can get face-to-face help solving tax

problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under "United States Government, Internal Revenue Service."

IRS videos. The IRS Video portal www.IRSvideos.gov contains

Interest

We will charge you interest on taxes not paid by their due date, even if an extension of time to file is granted. We will also charge you interest on penalties imposed for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatements of tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions).

video and audio presentations on topics of interest to small businesses, individuals, and tax professionals. You will find video clips of tax topics, archived versions of live panel discussions and Webinars, as well as audio archives of tax practitioner phone forums.

Help for people with disabilities. Telephone help is available using

Penalties

Late filing. If you do not file your return by the due date (including

TTY/TDD equipment by calling 1-800-829-4059. Braille materials are available at libraries that have special services for people with disabilities.

Tax services in other languages. To better serve taxpayers whose

native language is not English, we have products and services in various languages. For Spanish speaking taxpayers, we have: · Spanish Publication 17, El Impuesto Federal sobre los Ingresos, and · www.irs.gov/espanol. We also offer a Basic Tax Responsibilities CD/DVD in the following languages. · Spanish. · Chinese. · Vietnamese. · Korean. · Russian. To get a copy of this CD/DVD, call the National Distribution Center at 1-800-829-3676 and ask for Pub. 4580 in your language.

extensions), the penalty is usually 5% of the amount due for each month or part of a month your return is late, unless you have a reasonable explanation. If you do, include it with your return. The penalty can be as much as 25% of the tax due. The penalty is 15% per month, up to a maximum of 75%, if the failure to file is fraudulent. If your return is more than 60 days late, the minimum penalty will be $135 or the amount of any tax you owe, whichever is smaller.

Late payment of tax. If you pay your taxes late, the penalty is

usually 1/2 of 1% of the unpaid amount for each month or part of a month the tax is not paid. The penalty can be as much as 25% of the unpaid amount. It applies to any unpaid tax on the return. This penalty is in addition to interest charges on late payments.

Frivolous return. In addition to any other penalties, the law im-

poses a penalty of $5,000 for filing a frivolous return. A frivolous return is one that does not contain information needed to figure the correct tax or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2010-33, 2010-17 I.R.B. 609, available at www.irs.gov/irb/2010-17_IRB/ar13.html.

Other. Other penalties can be imposed for negligence, substantial

TIP

The IRS Taxpayer Assistance Centers provide over-the-phone interpreter assistance in more than 170 different languages. To find the number, see Everyday tax solutions above.

understatement of tax, reportable transaction understatements, filing an erroneous refund claim, and fraud. Criminal penalties may be imposed for willful failure to file, tax evasion, or making a false statement. See Pub. 17 for details on some of these penalties.

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Refund Information

You can go online to check the status of your refund 72 hours after IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after you mail a paper return. But if you filed Form 8379 with your return, allow 14 weeks (11 weeks if you filed electronically) before checking your refund status. Go to IRS.gov and click on Where's My Refund. Have a copy of your tax return handy. You will need to provide the following information from your return: If you do not have Internet access, you have two options:

· Your social security number (or individual taxpayer identification number), · Your filing status, and · The exact whole dollar amount of your refund.

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Refunds are sent out weekly on Fridays. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back.

phone app. Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. IRS2Go is a new way to provide you with information and tools. · You can call 1-800-829-4477 24 hours a day, 7 days a week, for automated refund information. Do not send in a copy of your return unless asked to do so. To get a refund, you generally must file your return within 3 years from the date the return was due (including extensions). Refund information also is available in Spanish at www.irs.gov/ espanol and the phone number listed above.

· You can check the status of your refund on the new IRS

What Is TeleTax?

Recorded Tax Information

Recorded tax information is available 24 hours a day, 7 days a week. Select the number of the topic you want to hear. Then, call 1-800-829-4477. Have paper and pencil handy to take notes.

Topics by Internet

TeleTax topics are also available through the IRS website at www. irs.gov/taxtopics.

TeleTax Topics

All topics are available in Spanish.

Topic No. Subject IRS Help Available 101 IRS services -- Volunteer tax assistance, toll-free telephone, walk-in assistance, and outreach programs Tax assistance for individuals with disabilities and the hearing impaired Tax help for small businesses and self-employed Taxpayer Advocate Service -- Your voice at the IRS Armed Forces tax information Tax relief in disaster situations IRS Procedures 151 152 153 154 155 156 Your appeal rights Refund information What to do if you haven't filed your tax return Form W-2 and Form 1099-R -- What to do if incorrect or not received Forms and publications -- How to order Copy of your tax return -- How to get one

Topic No. Subject 157 Change of address -- How to notify IRS 158 Ensuring proper credit of payments 159 Prior year(s) Form W-2 (How to get a copy) 160 Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt) Collection 201 202 203 The collection process Tax payment options Refund offsets: For unpaid child support and certain federal, state, and unemployment compensation debts Offers in compromise Innocent spouse relief (including separation of liability and equitable relief) Dishonored payments Alternative Filing Methods 253 254 255 Substitute tax forms How to choose a tax return preparer Self-select PIN signature method for online registration General Information 301 When, where, and how to file

102 103 104 105 107

Topic No. Subject 303 Checklist of common errors when preparing your tax return 304 Extension of time to file your tax return 305 Recordkeeping 306 Penalty for underpayment of estimated tax 307 Backup withholding 308 Amended returns 309 Roth IRA contributions 310 Coverdell education savings accounts 311 Power of attorney information 312 Disclosure authorizations 313 Qualified tuition programs (QTPs) Which Forms To File 352 356 401 403 404 407 409 410 411 412 413 Which form -- 1040, 1040A, or 1040EZ? Decedents Types of Income Wages and salaries Interest received Dividends Business income Capital gains and losses Pensions and annuities Pensions -- The general rule and the simplified method Lump-sum distributions Rollovers from retirement plans

204 205 206

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TeleTax Topics

(Continued) Topic No. Subject 414 Rental income and expenses 415 Renting residential and vacation property 416 Farming and fishing income 417 Earnings for clergy 418 Unemployment compensation 419 Gambling income and expenses 420 Bartering income 421 Scholarship and fellowship grants 423 Social security and equivalent railroad retirement benefits 424 401(k) plans 425 Passive activities -- Losses and credits 427 Stock options 429 Traders in securities (information for Form 1040 filers) 430 Exchange of policyholder interest for stock 431 Canceled debt -- Is it taxable or not? Adjustments to Income 451 452 453 455 456 457 458 501 502 503 504 505 506 508 509 510 511 512 513 514 515 Individual retirement arrangements (IRAs) Alimony paid Bad debt deduction Moving expenses Student loan interest deduction Tuition and fees deduction Educator expense deduction Itemized Deductions Should I itemize? Medical and dental expenses Deductible taxes Home mortgage points Interest expense Charitable contributions Miscellaneous expenses Business use of home Business use of car Business travel expenses Business entertainment expenses Educational expenses Employee business expenses Casualty, disaster, and theft losses (including federally declared disaster areas) Tax Computation 551 Standard deduction

Topic No. Subject 552 Tax and credits figured by the IRS 553 Tax on a child's investment income 554 Self-employment tax 556 Alternative minimum tax 557 Tax on early distributions from traditional and Roth IRAs 558 Tax on early distributions from retirement plans, other than IRAs Tax Credits 601 602 607 608 610 611 612 Earned income credit (EIC) Child and dependent care credit Adoption credit and adoption assistance programs for 2010 and 2011 Excess social security and RRTA tax withheld Retirement savings contributions credit First-time homebuyer credit -- Purchases made in 2008 First-time homebuyer credit -- Purchases made in 2009, 2010, and 2011 IRS Notices 651 652 653 Notices -- What to do Notice of underreported income -- CP 2000 IRS notices and bills, penalties, and interest charges Basis of Assets, Depreciation, and Sale of Assets 701 703 704 705 Sale of your home Basis of assets Depreciation Installment sales Employer Tax Information 751 752 753 755 756 757 Social security and Medicare withholding rates Form W-2 -- Where, when, and how to file Form W-4 -- Employee's Withholding Allowance Certificate Employer identification number (EIN) -- How to apply Employment taxes for household employees Form 941 and 944 -- Deposit requirements

Topic No. Subject 758 Form 941 -- Employer's Quarterly Federal Tax Return and Form 944 -- Employer's Annual Federal Tax Return 759 A business credit is available for qualified employers under "The HIRE Act" of 2010 761 Tips -- Withholding and reporting 762 Independent contractor vs. employee 763 The "Affordable Care Act" of 2010 offers employers new tax deductions and credits Electronic Media Filers -- 1099 Series and Related Information Returns 801 802 803 804 805 Who must file magnetically Applications, forms, and information Waivers and extensions Test files and combined federal and state filing Electronic filing of information returns Tax Information for Aliens and U.S. Citizens Living Abroad 851 856 857 858 Resident and nonresident aliens Foreign tax credit Individual taxpayer identification number (ITIN) -- Form W-7 Alien tax clearance Tax Information for Residents of Puerto Rico 901 902 903 904 Is a person with income from Puerto Rican sources required to file a U.S. federal income tax return? Credits and deductions for taxpayers with Puerto Rican source income that is exempt from U.S. tax Federal employment tax in Puerto Rico Tax assistance for residents of Puerto Rico

Topic numbers are effective January 1, 2012.

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Calling the IRS

If you cannot find the answer to your question in these instructions or online, please call us for assistance. See Making the Call below. You will not be charged for the call unless your phone company charges you for toll-free calls. Our normal hours of operation are Monday through Friday from 7:00 a.m. to 10:00 p.m. local time. Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time zone.

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If you want to check the status of your 2011 refund, see Refund Information, earlier.

Before You Call

IRS representatives care about the quality of the service provided to you, our customer. You can help us provide accurate, complete answers to your questions by having the following information available. · The tax form, schedule, or notice to which your question relates. · The facts about your particular situation. The answer to the same question often varies from one taxpayer to another because of differences in their age, income, whether they can be claimed as a dependent, etc. · The name of any IRS publication or other source of information that you used to look for the answer. To maintain your account security, you may be asked for the following information, which you should also have available. · Your social security number. · The amount of refund and filing status shown on your tax return. · The "Caller ID Number" shown at the top of any notice you received. · Your personal identification number (PIN) if you have one. · Your date of birth. · The numbers in your street address. · Your ZIP code. If you are asking for an installment agreement to pay your tax, you will be asked for the highest amount you can pay each month and the date on which you can pay it.

Evaluation of services provided. The IRS uses several methods to

evaluate our telephone service. One method is to record telephone calls for quality purposes only. A random sample of recorded calls is selected for review through the quality assurance process. Other methods include listening to live calls in progress and random selection of customers for participation in a customer satisfaction survey.

Making the Call

Call 1-800-829-1040 (hearing impaired customers with access to TTY/TDD equipment may call 1-800-829-4059). Our menu allows you to speak your responses or use your keypad to select a menu option. After receiving your menu selection, the system will direct your call to the appropriate assistance.

Before You Hang Up

If you do not fully understand the answer you receive, or you feel our representative may not fully understand your question, our representative needs to know this. He or she will be happy to take additional time to be sure your question is answered fully. By law, you are responsible for paying your share of federal income tax. If we should make an error in answering your question, you are still responsible for the payment of the correct tax. Should this occur, however, you will not be charged any penalty.

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Quick and Easy Access to Tax Help and Tax Forms and Publications

TIP

If you live outside the United States, see Pub. 54 to find out how to get help and tax forms and publications.

Internet

You can access IRS.gov 24 hours a day, 7 days a week.

Phone

Online services and help. Go to IRS.gov to obtain information on:

· Free File -- Use free tax software to prepare and e-file your tax return at www.irs.gov/freefile. · Interactive Tax Assistant -- Provides answers to tax law questions using a probe and response process. · Online Services -- Conduct business with the IRS electronically. · Taxpayer Advocate Service -- Helps taxpayers resolve problems with the IRS. · Where's My Refund -- Your refund status anytime from anywhere. · Free Tax Return Preparation -- Locate the site nearest you. · Recent Tax Changes · Tax information for Innocent Spouses · Disaster Tax Relief · Identity Theft and Your Tax Records · Online Payment Agreement (OPA) Application · Applying for Offers in Compromise

View and download tax forms and publications. Click on "Forms

TeleTax information - 24 hour tax information. Call 1-800-829-4477. See the earlier list of tax topic numbers and details. Tax forms and publications. Call 1-800-TAX-FORM (1-800-829-3676) to order current and prior year forms, instructions, and publications. You should receive your order within 10 working days. Tax help and questions. Call 1-800-829-1040. Hearing Impaired TTY/TDD. Call 1-800-829-4059. National Taxpayer Advocate helpline. Call 1-877-777-4778.

Walk-In

You can pick up some of the most requested forms, instructions, and publications at many IRS offices, post offices, and libraries. Also, some grocery stores, copy centers, city and county government offices, and credit unions have reproducible tax forms and publications available to photocopy or print from a DVD.

& Pubs" or go to www.irs.gov/formspubs to: · View or download current and previous year tax forms and publications. · Order current year tax forms and publications online.

Online ordering of tax forms and publications. To order tax forms

Mail

You can order forms, instructions, and publications by completing the order blank, later. You should receive your order within 10 days after we receive your request.

and publications delivered by mail, go to www.irs.gov/formspubs. · For current year tax forms and publications, click on "Forms and publications by U.S. mail." · For tax forms and publications on a DVD, click on "Tax products DVD (Pub. 1796)."

DVD

Buy IRS Pub. 1796, IRS Tax Products DVD, from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll-free to buy the DVD for $30 (plus a $6 handling fee). Price and handling fee are subject to change. The first release will ship early January 2012 and the final release will ship early March 2012. Other ways to get help. See Other Ways To Get Help, earlier.

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To get information, forms, and publications in Spanish, go to www.irs.gov/espanol.

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Disclosure, Privacy Act, and Paperwork Reduction Act Notice

The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. This notice applies to all papers you file with us, including this tax return. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties. Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Code section 6109 requires you to provide your identifying number on the return. This is so we know who you are, and can process your return and other papers. You must fill in all parts of the tax form that apply to you. But, you do not have to check the boxes for the Presidential Election Campaign Fund or for the third-party designee. You also do not have to provide your daytime phone number. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax. If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments shown on your tax return. This could make the tax higher or delay any refund. Interest may also be charged. Generally, tax returns and return information are confidential, as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information needed to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress; federal, state, and local child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. Please keep this notice with your records. It may help you if we ask you for other information. If you have any questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.

We welcome comments on forms. We try to create forms and

instructions that can be easily understood. Often this is difficult to do because our tax laws are very complex. For some people with income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks, rental income, or other investments, it is more difficult. If you have suggestions for making these forms simpler, we would be happy to hear from you. You can email us at [email protected] Please put "Forms Comment" on the subject line. You can also send us comments from www.irs.gov/formspubs. Select "Comment on Tax Forms and Publications" under "Information About." Or you can write to Internal Revenue Service, Individual and Specialty Forms and Publications Branch, SE:W:CAR:MP:T:I, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send your return to this address. Instead, see the addresses at the end of these instructions. Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and instructions.

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Estimates of Taxpayer Burden

The table below shows burden estimates based upon current statutory requirements as of October 21, 2011, for taxpayers filing a 2011 Form 1040, 1040A, or 1040EZ tax return. Time spent and out-of-pocket costs are presented separately. Time burden is broken out by taxpayer activity, with record keeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax preparation software costs. While these estimates do not include burden associated with post-filing activities, IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower post-filing burden. Reported time and cost burdens are national averages and do not necessarily reflect a "typical" case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. For instance, the estimated average time

burden for all taxpayers filing a Form 1040, 1040A, or 1040EZ is 18 hours, with an average cost of $230 per return. This average includes all associated forms and schedules, across all preparation methods and taxpayer activities. The average burden for taxpayers filing Form 1040 is about 22 hours and $290; the average burden for taxpayers filing Form 1040A is about 10 hours and $120; and the average for Form 1040EZ filers is about 7 hours and $50. Within each of these estimates there is significant variation in taxpayer activity. For example, non-business taxpayers are expected to have an average burden of about 12 hours and $150, while business taxpayers are expected to have an average burden of about 32 hours and $410. Similarly, tax preparation fees and other out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional preparer used, and the geographic location. If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We welcome comments on forms.

Estimated Average Taxpayer Burden for Individuals by Activity

Average Time Burden (Hours) Primary Form Filed or Type of Taxpayer Percentage of Returns Total Time* Record Keeping Tax Planning Form Completion Form Submission All Other Average Cost (Dollars)**

All taxpayers . . . . . . Primary forms filed 1040 . . . . . . . . 1040A . . . . . . . 1040EZ . . . . . . Type of taxpayer Nonbusiness*** Business*** . . .

.... .... .... .... .... ....

100 68 19 13 70 30

18 22 10 7 12 32

8 10 4 2 5 16

2 3 1 1 2 4

4 4 3 2 3 6

1 1 1 1 1 1

3 3 2 1 2 4

$230 290 120 50 150 410

*Detail may not add to total time due to rounding. **Dollars rounded to the nearest $10. ***You are considered a "business" filer if you file one or more of the following with Form 1040: Schedule C, C-EZ, E, or F or Form 2106 or 2106-EZ. You are considered a "nonbusiness" filer if you did not file any of those schedules or forms with Form 1040 or if you file Form 1040A or 1040EZ.

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Order Form for Forms and Publications

The most frequently ordered forms and publications are listed on the order form below. You will receive two copies of each form, one copy of the instructions, and one copy of each publication you order. To help reduce waste, please order only the items you need to prepare your return.

For faster ways of getting the items you need, go to www.irs.gov/formspubs.

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How To Use the Order Form

Circle the items you need on the order form below. Use the blank spaces to order items not listed. If you need more space, attach a separate sheet of paper. Print or type your name and address accurately in the space provided below to ensure delivery of your order. Enclose the order form in an envelope and mail it to the IRS address shown on this page. You should receive your order within 10 days after receipt of your request.

Cut here

Do not send your tax return to the address shown on this page. Instead, see the addresses at the end of these instructions.

Mail Your Order Form To:

Internal Revenue Service 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613

Save Money and Time by Going Online! Download or order these and other tax products at www.irs.gov/formspubs

Order Form

Please print.

Name Postal mailing address City Foreign country Daytime phone number ( )

Schedule F (1040) Schedule H (1040) Schedule J (1040) Schedule R (1040A or 1040)

Apt./Suite/Room State ZIP code International postal code

Circle the forms and publications you need. The instructions for any form you order will be included. Use the blank spaces to order items not listed.

1040 Schedule A (1040) Schedule B (1040A or 1040) Schedule C (1040)

1040X

5405

Pub. 1

Pub. 526

Pub. 583

Pub. 4681

2106

6251

Pub. 17

Pub. 527

Pub. 587

2441

8283

Pub. 334

Pub. 529

Pub. 590

3903

8606

Pub. 463

Pub. 535

Pub. 596

Schedule SE Schedule (1040) C-EZ (1040) Schedule D (1040) 8949 1040A

4506

8812

Pub. 501

Pub. 547

Pub. 910

4506-T

8822

Pub. 502

Pub. 550

Pub. 915

1040EZ

4562

8829

Pub. 505

Pub. 551

Pub. 946

Schedule E (1040) Schedule EIC (1040A or 1040)

1040-ES (2012) 1040-V

4684

8863

Pub. 523

Pub. 554

Pub. 970

4868

8917

Pub. 525

Pub. 575

Pub. 972

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Major Categories of Federal Income and Outlays for Fiscal Year 2010

Income and Outlays. These pie charts show the relative sizes of the major categories of federal income and outlays for scal year 2010.

Income

Social security, Medicare, and unemployment and other retirement taxes 25% Personal income taxes 26%

Outlays

Law enforcement and general government 2% Social security, Medicare, and other retirement 36%

Borrowing to cover de cit 37%

Corporate income taxes 6%

Excise, customs, estate, gift, and miscellaneous taxes 6%

Social programs 4 25%

Physical, human, and community development 7%

Net interest on the debt 6%

National defense, veterans, and foreign affairs 24%

On or before the first Monday in February of each year the President is required by law to submit to the Congress a budget proposal for the fiscal year that begins the following October. The budget plan sets forth the President's proposed receipts, spending, and the surplus or deficit for the Federal government. The plan includes recommendations for new legislation as well as recommendations to change, eliminate, and add programs. After receipt of the President's proposal, the Congress reviews the proposal and makes changes. It first passes a budget resolution setting its own targets for receipts, outlays, and surplus or deficit. Next, individual spending and revenue bills that are consistent with the goals of the budget resolution are enacted. In fiscal year 2010 (which began on October 1, 2009, and ended on September 30, 2010), Federal income was $2,163 billion and outlays were $3,456 billion, leaving a deficit of $1,293 billion.

Footnotes for Certain Federal Outlays

1. Social security, Medicare, and other retirement: These programs provide income support for the retired and disabled and medical care for the elderly.

2. National defense, veterans, and foreign affairs: About 20% of Federal outlays were to equip, modernize, and pay our armed forces and to fund national defense activities; about 3% of outlays were for benefits and services to veterans of the armed services; and about 1% were for international activities, including military and economic assistance to foreign countries and the maintenance of United States embassies abroad. 3. Physical, human, and community development: These outlays were for agriculture; natural resources; environment; transportation; aid for elementary and secondary education and direct assistance to college students; job training; deposit insurance, commerce and housing credit, and community development; and space, energy, and general science programs. 4. Social programs: About 16% of total outlays were for Medicaid, food stamps, temporary assistance for needy families, supplemental security income, and related programs; and 9% for health research and public health programs, unemployment compensation, assisted housing, and social services.

Note. The percentage calculations in this section and the dollar chart for outlays exclude undistributed offsetting receipts, which were $82 billion in 2010. In the budget, these receipts are offset against spending in the calculation of the outlay total. These receipts are for the U.S. Government's share of its employee retirement programs, rents and royalties on the Outer Continental Shelf, and proceeds from the sale of assets.

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Index to Instructions

A

Address change . . . . . . . . . . . . . . . Addresses of Internal Revenue Service Centers . . . . . . . . . . . . . . . . . . Alaska Permanent Fund dividends . . . Alien . . . . . . . . . . . . . . . . . . . . . Allocated tip income . . . . . . . . . . . Alternative minimum tax . . . . . . . . . Amended return . . . . . . . . . . . . . . Amount you owe . . . . . . . . . . . . . Annuities . . . . . . . . . . . . . . . . . . . . . . . . 12 . . . . . . . . . . . . . . . . Last Page . . . . 24 ..... 6 . . . . 19 . . . . 30 . . . . 76 . . . . 62 . . . . 21 Foreign-source income . . . . . . . . . . . . . . . . 19 Form 1040A or Form 1040? . . . . . . . . . . . . . 11 Form W-2 . . . . . . . . . . . . . . . . . . . . . . . . 19 Forms W-2, 1098, and 1099, where to report certain items from . . . . . . . . . . . . . . . . . . . . . . 10 Forms, how to get . . . . . . . . . . . . . . . . . 82, 85 Free File . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Free tax help . . . . . . . . . . . . . . . . . . . . . . 82 Publications, how to get . . . . . . . . . . . . . . . 82

Q

Qualified dividends . . . . . . . . . . . . . . . . . . 20 Qualified dividends and capital gain tax worksheet . . . . . . . . . . . . . . . . . . . . . 31, 32

R

H

B C

Head of household . . . . . . . . . . . . . . . . . . . 13 Help (free) . . . . . . . . . . . . . . . . . . . . . . . 77 How to comment on forms . . . . . . . . . . . . . 83

Blindness . . . . . . . . . . . . . . . . . . . . . . . . 30 Capital gain distributions . . . . . . . . . . . . . 20, Nominee . . . . . . . . . . . . . . . . . . . . . . . Child and dependent care expenses, credit for . . . . . . . . . . . . . . . . . . . . . . . . . . . Child tax credits . . . . . . . . . . . . . 15, 34, 37, Common mistakes, how to avoid . . . . . . . . . . Community property states . . . . . . . . . . . . . Credit for the elderly or the disabled . . . . . . . 31 20 31 60 76 19 34

I

D

Death of a taxpayer . . . . . . . . . . . . . . . . . . 77 Death of spouse . . . . . . . . . . . . . . . . . . 14, 77 Debt held by the public, gift to reduce . . . . . . 76 Deductions for contributions to an individual retirement arrangement (IRA) . . . . . . . . . . 26 Dependent care benefits . . . . . . . . . . . . . . . 19 Dependents: Exemptions for . . . . . . . . . . . . . . . . . . . 15 Standard deduction . . . . . . . . . . . . . . . . . 30 Standard deduction for . . . . . . . . . . . . . . . 30 Direct deposit of refund . . . . . . . . . . . . . . . 60 Disclosure, Privacy, and Paperwork Reduction Act Notice . . . . . . . . . . . . . . . . . . . . . . . . . 83 Dividends: Nominee . . . . . . . . . . . . . . . . . . . . . . . 20 Ordinary dividends . . . . . . . . . . . . . . . . . 20 Qualified dividends . . . . . . . . . . . . . . . . . 20 Dual-status aliens . . . . . . . . . . . . . . . . . . 6, 13

Identity theft . . . . . . . . . . . . . . . . . . Income . . . . . . . . . . . . . . . . . . . . . . Income tax withheld (federal) . . . . . . . . Individual retirement arrangement (IRA): Contributions to . . . . . . . . . . . . . . . Distributions from . . . . . . . . . . . . . Individual taxpayer identification number Injured spouse claim . . . . . . . . . . . . . Innocent spouse relief . . . . . . . . . . . . . Installment payments . . . . . . . . . . . . . Interest income: Taxable . . . . . . . . . . . . . . . . . . . . Tax-exempt . . . . . . . . . . . . . . . . . Interest -- late payment of tax . . . . . . . . Itemized deductions . . . . . . . . . . . . . .

. . . . 76 . . 19-26 . . . . 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 21 12 60 76 62

Railroad retirement benefits: Treated as a pension . . . . . . . . . . . Treated as social security . . . . . . . . Recordkeeping . . . . . . . . . . . . . . . . Refund information . . . . . . . . . . . . . Refund of tax . . . . . . . . . . . . . . . . . Refund offset . . . . . . . . . . . . . . . . . Refunds of state and local income taxes Resident aliens . . . . . . . . . . . . . . . . Retirement savings contributions credit . Rights of taxpayers . . . . . . . . . . . . . Rollovers . . . . . . . . . . . . . . . . . . . Rounding off to whole dollars . . . . . .

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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . 21 . . 26 . . 76 . . 79 . . 60 . . 60 . . 19 ... 6 . . 34 . . 76 21, 22 . . 19 . . . . . . . . . . . . . . . . . . . . . . 19 19 63 13 26 12 30 19 29

S

. . 19 . . 20 62, 78 ... 9

L

Line instructions for Form 1040A . . . . . . . . . 12 Living abroad, U.S. citizens and resident aliens . . . . . . . . . . . . . . . . . . . . . . . . . 19 Lump-sum distributions . . . . . . . . . . . . . . . 23

Salaries . . . . . . . . . . . . . . . . . . . . . Scholarship and fellowship grants . . . . Sign your return . . . . . . . . . . . . . . . Single person . . . . . . . . . . . . . . . . . Social security benefits . . . . . . . . . . . Social security number . . . . . . . . . . . Standard deduction . . . . . . . . . . . . . State and local income taxes, refunds of Student loan interest deduction . . . . . .

T

M

Married persons: Filing joint returns . . . . . Filing separate returns . . . Living apart . . . . . . . . . Message From Commissioner

. . . .

. . . .

. . . .

. . . .

. . . .

. . . .

. . . .

. . . .

. . . .

. . . .

. . . .

. . . .

13 13 14 . 2

E

N

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38-59 . . 40 . . 34 . . 26

Earned income credit (EIC) Combat pay, nontaxable . Education credits . . . . . . . Educator expenses . . . . . . Elderly persons: Credit for . . . . . . . . . . Standard deduction . . . . Standard deduction for . . Electronic filing (e-file) . .

Name change . . . . . . . . . . . . . . . . . . . . . . 12 Name, address, and social security number . . . 12 Nonresident alien . . . . . . . . . . . . . . . 6, 12, 13

Table of contents . . . . . . . . . . . . . Tax assistance . . . . . . . . . . . . . . . Tax Counseling for the Elderly (TCE) Tax figured by the IRS . . . . . . . . . . Tax table . . . . . . . . . . . . . . . . . . . Tax-exempt interest . . . . . . . . . . . . Telephone assistance -- federal tax information . . . . . . . . . . . . . . . . TeleTax . . . . . . . . . . . . . . . . . . . Third party designee . . . . . . . . . . . Tip income . . . . . . . . . . . . . . . . . Tuition and fees . . . . . . . . . . . . . .

. . . . . . . . . . .

.. 3 . 77 . 77 . 30 64-75 . . 20 . . 79 79-80 . . 63 . . 19 . . 29

U V

O

Unemployment compensation . . . . . . . . . . . . 24 Volunteer Income Tax Assistance Program (VITA) . . . . . . . . . . . . . . . . . . . . . . . . 77

...... ...... ...... 5, 6, 10,

....... ....... ....... 12, 60, 62,

Estimated tax payments . . . . . . . . . Excess social security and tier 1 RRTA withheld . . . . . . . . . . . . . . . . . Exemptions . . . . . . . . . . . . . . . . . Extension of time to file . . . . . . . . . Extensions of time to file . . . . . . . .

34 30 30 63, 82 . . . . 37, 76 tax . . . . . . 60 . . . . 14-18 ....... 6 . . . . . . 60

Offsets . . . . . . . . . . . . . . . . . . . . . . . . . . 60 Order form . . . . . . . . . . . . . . . . . . . . . . . 85

P

F

Filing requirements . . . . . . . . . . . . . . . . . . 6-9 Filing status -- which box to check . . . . . . 12-14 Foreign accounts and trusts . . . . . . . . . . . . . 19

Payments, amount you owe . . . . . Penalty: Estimated tax . . . . . . . . . . . . Late filing . . . . . . . . . . . . . . Late payment . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . Pensions and annuities . . . . . . . . Preparer, tax return . . . . . . . . . . Presidential election -- $3 check-off Private delivery services . . . . . . . Public debt, gift to reduce the . . . . Publications: How to get . . . . . . . . . . . . . .

. . . . . . . . 62 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62-63 . . 78 . . 78 . . 78 . . 21 . . 63 . . 12 ... 7 . . 76

W

Wages . . . . . . . . . . . . . . . . . . . . . . . . . . 19 What's new . . . . . . . . . . . . . . . . . . . . . . . . 6 Where to file . . . . . . . . . . . . . . . . . . Last Page Who can use Form 1040A . . . . . . . . . . . . . . 11 Who must use Form 1040 . . . . . . . . . . . . . . 11 Who should file . . . . . . . . . . . . . . . . . . . . . 6 Widows and widowers, qualifying . . . . . . . . . 14 Withholding and estimated tax payments for 2010 . . . . . . . . . . . . . . . . . . . . . . . . . . 76

. . . . . . . . 85

- 87 -

Where Do You File?

Mail your return to the address shown below that applies to you. If you want to use a private delivery service, see Private Delivery Services under Filing Requirements, earlier.

TIP

Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it contains more than five pages or is oversized (for example, it is over 1/4'' thick). Also, include your complete return address. Are enclosing a check or money order... Internal Revenue Service P.O. Box 105017 Atlanta, GA 30348-5017 Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 Internal Revenue Service P.O. Box 7704 San Francisco, CA 94120-7704 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 Internal Revenue Service P.O. Box 970011 St. Louis, MO 63197-0011 Internal Revenue Service P.O. Box 37008 Hartford, CT 06176-0008 Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303

THEN use this address if you: IF you live in... Are not enclosing a check or money order... Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0015 Department of the Treasury Internal Revenue Service Austin, TX 73301-0015 Department of the Treasury Internal Revenue Service Fresno, CA 93888-0015 Department of the Treasury Internal Revenue Service Fresno, CA 93888-0015 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0015 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0015 Department of the Treasury Internal Revenue Service Austin, TX 73301-0215

Alabama, Georgia, North Carolina, South Carolina

Florida, Louisiana, Mississippi, Texas

Alaska, Arizona, California, Colorado, Hawaii, Nevada, Oregon, Washington, Arkansas, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, New Mexico, North Dakota, Ohio, Oklahoma, South Dakota, Utah, Wisconsin, Wyoming Kentucky, Missouri, New Jersey, Tennessee, Virginia, West Virginia Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Pennsylvania, Rhode Island, Vermont A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien

*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.

Information

2011 Instruction 1040A

88 pages

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